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2022 (5) TMI 1193 - HC - VAT and Sales TaxJurisdiction - whether D.I.C. has authority in law to issue the eligibility certificate for expansion and or modernization with retrospective effect - HELD THAT:- The period in question is the same i.e. 1994- 95 but the gross turnover (GTO) is noted in the said order of suo moto revision order dated 6th December, 2006 is different. In the order dated 30th May, 2002 of the STO, Dhenkanal Circle the GTO was noted as Rs.11,25,000/- which had escaped turnover and the Petitioner's exemption was disallowed insofar As it pertained to the excess production. On the other hand, the order dated 6th December, 2006 of the CTO appears to deal with supplies made to the Railways - it is plain that the Assessee claimed exemption on the strength of an earlier DIC certificate which did not authorise production beyond 2,70,187 cft. There is no power in the DIC to issue a certificate granting exemption retrospectively from an earlier date. Therefore, the certificate dated 2nd September, 1997 could not have possibly been used for calming exemption from payment of sales tax on the excess production year in the year in question i.e. 1994- 95. The Court is not satisfied that the concurrent findings of the STO, the ACST and the Tribunal on this aspect suffer from any legal infirmity that warrants interference. The question framed by this Court is answered in the affirmative i.e. in favour of the Department and against Assessee by holding that the Tribunal in the impugned order was justified in holding that the DIC had no authority in law to issue the eligibility certificate for exemption for expansion on modernisation with retrospective effect. The Revision Petition is dismissed.
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