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2019 (5) TMI 119 - HC - VAT and Sales Tax100% Export Oriented Small Scale Industrial Unit - refund of sales tax - benefit of Government Order dated 28.08.1993 - Karnataka Sales Tax Act, 1957 - HELD THAT:- The petitioner’s Unit is established in the year 1956 as such, it was existing as on the date of issuance of the Government Order. Further the petitioner-Unit has also not made any additional investment so as to attract the benefit of Government Orders under which the incentive is claimed by the petitioner. The object of the Government Order is to encourage the new entrepreneurs who are in the field of EOUs and who have made additional investments. The respondent under the impugned endorsement has clearly held that the Government Order dated 28.08.1993 is to be read along with Government Order dated 12.07.1993 as the Government Order dated 28.08.1993 is issued to implement the concessions announced under Government Order dated 12.07.1993. The learned Single Judge has rightly rejected the writ petition holding that the benefit of Government Order dated 28.08.1993 would be available only to new Industries and to the Industries which made additional investments. The Government Order dated 28.08.1993 cannot be read in isolation as contended by the learned Senior counsel for the petitioner. Appeal dismissed.
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