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SAHELI VASTRA UDYOG LTD Versus STATE OF GUJARAT

2016 (7) TMI 38 - GUJARAT HIGH COURT

Revision of assessment order to deny the exemption - Commissioner passed his revisional order on 21/22102010 and held that the petitioner was in breach of the condition of the sales tax exemption, since the petitioner discontinued the unit before the prescribed period - The Tribunal turned down the petitioner's contention that the discontinuation of the unit being on account of adverse financial conditions, cannot be seen as a breach of condition - Held that:- despite the breach of condition, AO .....

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as to withdraw the benefit of adjusting the ascertained sales tax liability against the surviving exemption limit. - Demand confirmed - Decided against the petitioner. - SPECIAL CIVIL APPLICATION NO. 469 of 2016 With SPECIAL CIVIL APPLICATION NO. 470 of 2016 - Dated:- 23-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : UCHIT N SHETH, ADVOCATE FOR THE RESPONDENT : MR.HARDIK VORA, AGP COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged .....

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ax Act ('the Act' for short). Under such exemption scheme, the petitioner had incentive limit of ₹ 1,25,42,264/. Period of incentive was between 19.06.1994 to 18.06.2003. The exemption was subject to certain conditions contained in the said entry itself. One of them being condition no.16, which reads as under: 16. OTHER CONDITIONS (a) The eligible unit shall install and effectively operate and maintain pollution control measures as per the standards prescribed and approved by the a .....

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persons as per the guidelines of the State Government. The unit shall be required to execute an undertaking with the appropriate authority to employ minimum 80% of all the posts and 50% of managerial and supervisory posts from local persons. Condition No.17 provided for seizure of the exemption upon the eligible unit contravening any of the conditions. Condition 17 reads as under: 17. If the eligible unit contravenes any of the conditions mentioned above, the exemption under this entry shall cea .....

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d granted benefit of exemption to the petitioner in connection with the assessed sale tax liability of ₹ 21.66 lacs (rounded off) against the remaining exemption limit of ₹ 52.30 lacs (rounded off) and thereby declared that the petitioner has leftover exemption limit of ₹ 33.66 lacs (rounded off). 5. This order of the Assessing Officer was taken in suomotu revision by the Commissioner of Sales Tax by issuing a show cause notice. Eventually, the Commissioner passed his revisiona .....

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tion before the Tribunal. The Tribunal rejected revision petition by impugned order dated 26.02.2015. The Tribunal turned down the petitioner's contention that the discontinuation of the unit being on account of adverse financial conditions, cannot be seen as a breach of condition. It is this judgment of the Tribunal, which is being challenged in this petition. 7. Learned counsel for the petitioner mainly contended that the Commissioner had no power to impose tax in exercise of revisional po .....

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ils exemption, no tax is charged in respect of the transported goods, but only the exemption limits stand reduced to that extent. II. In case of group of tax appeals and petitions, decided by the Division Bench of this court by judgment dated 05.11.2015, in case of Atul Auto Limited v. State of Gujarat. The said judgment however, pertains to the liability of the dealers to pay additional tax when basic sale and purchase taxes were exempt. III. In case of Shetkari Sahakari Sakhar Karkhana Ltd. an .....

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