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TMI Blog2015 (3) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner The Standing Counsel, Finance and Taxation for the respondents ORDER The Petitioner is a manufacturer of refined mustard oil. The petitioner was granted eligibility certificate which entailed certain tax exemption and other benefits. The petitioner started production on this basis of the eligibility certificate. The sales tax authority refused to issue the tax exemption certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1989. The last portion is as under: 'The unit is exempted from payment of sales tax for five years vide G. O. Ms. No. 15/74/FIN(CT) dated June 25, 1974.' On this the learned senior counsel argued that therefore, it had to be proved that the goods were manufactured by the assessee and in the present case since the palmolive oil did not change its character on its being re-packed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a small industrial unit, engaged in the activity of repacking of edible oil and further since the exemption was granted with the open eyes to this particular industry, the State cannot be allowed to turn around and take a stance that the appellant-assessee was not entitled to the exemption on the ground that it did not manufacture any goods. We are in respectful agreement with the view taken in V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was granted in terms of the 1993 G. O. the thrust of which was to increase industrial development in the State." This court on similar situation in Commissioner of Taxes v. Megha Assam Coal Mines India Pvt. Ltd. [2015] 77 VST 81 (Gauhati), has held that once eligibility certificate is issued, the sales tax authority has no right to cancel it. It is not permissible to retract and cancel the certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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