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2021 (8) TMI 132 - HC - VAT and Sales TaxExemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm was conducted - HELD THAT:- This Court had taken note of the decisions in RAMALINGAM NADAR SONS VERSUS STATE OF KERALA [1993 (4) TMI 282 - KERALA HIGH COURT] holding that though Section 10(1) of the Act gives power to the Government to grant exemption or reduction in rate of tax either prospectively or retrospectively, Section 10(3) did not expressly confer the power for retrospectively cancelling or varying a notification already issued. In the said decision, this Court had categorically held, after referring to the notifications which have been extracted by us above, that, owning a land and owning a farm are too entirely different concepts and that without owning any land, one can own and run a farm. The issue raised in this revision is squarely covered by the legal principle laid down in SELVAM BROILERS (P) LTD. VERSUS ASSISTANT COMMISSIONER (ASSMT.) AND OTHERS [2002 (5) TMI 831 - KERALA HIGH COURT]. If SRO.No.7/2002 cannot have any retrospective operation as declared by this Court in the afore-cited decision, it is not open for the State to contend that with effect from 01.04.2000, exemption for poultry farmers is available only if they own the land on which they conduct the farm within the State of Kerala. Such a contention is wholly unacceptable and has no merit at all. There are no perversity in the order of the Sales Tax Appellate Tribunal in granting exemption to the assessee by view of SRO.No.1090/99 as amended by SRO.No.291/2000 and SRO.No.877/2000 for the year 2000-01 - revision dismissed.
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