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2017 (8) TMI 8 - BOMBAY HIGH COURTExemption from payment of tax - the activity of converting raw milk into slim/skim milk - entitlement certificate - Held that: - It is not a matter of debate that the Respondent has been issued an entitlement certificate. The entitlement certificate also details the following products, milk, milk products viz., desi ghee, whole milk/ skim milk, butter etc - on and from the date of cancellation of entitlement certificate the unit shall cease to be eligible for exemption from the payment of tax. The procedure is also laid down for cancellation of the entitlement certificate. 41C (1) (b) lays down that the certificate of entitlement if is inconsistent with any of the provisions of this Act, rules or notification issued under the Act or any of the relevant package scheme of incentive shall be cancelled by the Commissioner after giving the eligible unit an opportunity of being heard. There is no dispute among the parties that the entitlement certificate of the respondent/unit is not cancelled and was in force at all material time. The entitlement certificate is in force and as long as the entitlement certificate is in operation, the Petitioner would be entitled for exemption benefits qua the activity referred to in the entitlement certificate - appeal allowed - decided in favor of assessee.
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