TMI Blog1995 (12) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... e be looked into and pronounced upon. Accordingly, set aside the judgment of the High Court and remit the matter to the High Court for a fresh disposal according to law. The High Court may also examine whether the certificate dated March 8, 1989, referred to in the order of the Deputy Commissioner aforementioned was indeed filed before the authorities and whether it is true and genuine and its eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the products were of an industry which were exempted from sales tax by a Government order. In support of the said returns, the respondent produced a certificate issued by the District Industries Centre, Kottayam, dated October 27, 1986, granting sales tax exemption for the said three years. On the basis of the said certificate, the Sales Tax Officer granted exemption to the extent of ninety p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5A(1)(d) is unsustainable in law. So far as the reasoning of the High Court, as contained in the order under appeal is concerned, we find it difficult to agree with it. In the returns filed by the respondent, it claimed a total exemption of its turnover from the levy of sales tax on the ground that the same is exempted by virtue of a Government order. It is only in support of the said plea that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, 1989 produced by the respondent which, according to him, was issued by the Industries Department, whereunder the respondent-firm was said to be eligible for sales tax exemption for Rs. 3,05,939 for the period June 10, 1982 to June 9, 1987. The contention of the learned counsel for the respondent is that this is a genuine certificate and that the one filed earlier, namely, certificate dated Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remit the matter to the High Court for a fresh disposal according to law. The High Court may also examine whether the certificate dated March 8, 1989, referred to in the order of the Deputy Commissioner aforementioned was indeed filed before the authorities and whether it is true and genuine and its effect. There will be no order as to costs. Appeals allowed. - - TaxTMI - TMITax - CST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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