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2019 (12) TMI 426 - HC - VAT and Sales TaxExemption under N/N. G.O.Ms.No.53/99/F2 dated 10.08.1999 - time limit for period of exemption - case of Revenue is that the Assessee was entitled to exemption under the Notification only for a period of five years from the commencement of its production with effect from 25.05.1996 and it could not get the extended period of exemption from 06.11.1997 when it commenced production of another type of product viz., 'Toilet Soaps', whereas the commencement of production of 'Detergent Cakes' by the Assessee was started on 25.05.1996 itself. HELD THAT:- Notification of exemption grants exemption to all industries in respect of goods manufactured by them for a period of 5 years if the location of the industry is in Pondicherry and Yanam regions - There is no dispute that the industry of the petitioner was set up within the Union Territory of Pondicherry and therefore that was entitled to the exemption as per the Notification, for a period of five years. However, it is not exemption 'commodity wise', but it is to 'all goods manufactured by the industry set up in Pondicherry' for a period of 5 years. Admittedly, the petitioner had availed exemption in respect of 'Detergent Cakes' for a period of five years from 1996 to 2001, but merely because it commenced production of 'Toilet Soaps' in the year 1997, it cannot get 5 years exemption for 'Toilet Soaps' for the next five years upto the year 2002. After 2001, the Assessee was not entitled to avail any exemption in respect of any of the goods manufactured by it. The learned Tribunal has rightly held that it can become a never ending story if production of different type of goods for which production was commenced by the Assessee is entitled to exemption for different periods of five years from the commencement of production of those products. There are no question of law much less a substantial question of law to be framed in this revision - revision dismissed.
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