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TMI Blog2005 (12) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner availed of such a benefit it appears that the products which the petitioner manufactures and sells are one which are now covered by the provisions of the VAT Act which has come into force with effect from April 1, 2005. The provisions of the VAT Act under section 42(3)(a) had provided for continuation of such benefit which had been conferred under the provisions of the Karnataka Sales Tax Act, 1957 in respect of the goods produced by the petitioner and sold even after the VAT Act came into force till such time that the said goods are liable to tax under the VAT Act and for such purpose such persons were required to make an application seeking for continuation of the concessional benefits under the VAT Act. Earlier, time for mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are liable to be quashed. 6.. Notices had been issued to the learned Government Advocate. The Additional Commissioner of Tax Department had also appeared before this Court and she had been apprised of the impracticality of stipulation of time. The order passed on that day, i.e., September 30, 2005 reads as under: "Smt. Kavery Monnappa, Additional Commissioner of Commercial Taxes (Policy and Law) has appeared before the court today. The Additional Commissioner has explained the circumstances under which the notification had been issued earlier and the Department having realised the inadequacies particularly the short time interval that had been given under the earlier notifications within which time dealers who had availed benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest for extension of tax benefit to the petitioner, etc. In the circumstances, the endorsement at annexure E rejecting the request of the petitioner for extending the tax benefit to which he had become entitled to under the provisions of Karnataka Sales Tax Act read with the relevant notifications is hereby stayed pending further orders in this writ petition." The Government has now examined the matter afresh. It is now submitted by the learned Government Advocate that in terms of a fresh notification dated October 25, 2005 copy of which is produced along with a memo dated November 21, 2005 filed on behalf of the respondents by the learned Additional Government Advocate, the time stipulation has now been done away and the requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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