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Bikash Kumar Saraf Versus State of Assam and others

2015 (3) TMI 1200 - GAUHATI HIGH COURT

Withdrawal of exemption - once eligibility certificate is issued, the sales tax authority has no right to cancel it. It is not permissible to retract and cancel the certificate unless on the ground of fraud and or false information of material facts. In the instant case, there is no such case made out. Merely on the ground that processing of refined mustard oil does not amount to manufacture, the refusal to grant exemption and revocation of the eligibility certificate is bad in law. In that view .....

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ed production on this basis of the eligibility certificate. The sales tax authority refused to issue the tax exemption certificate and later on issued notice for revocation of the certificate. At this stage, the writ petition is filed. In the decision of the Supreme Court in Pondicherry State Co-operative Consumer Federation Ltd. V. Union Territory of Pondicherry reported in 2007] 10 VST 630 (SC);[2008] SCC 206 in paragraph 7 the following observations are made (pages 634 and 635 in 10 VST) : &q .....

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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 the assessee, it could not be said that the assessee had manufactured any goods. Learned counsel also urges that in the absence of any definition of 'manufactured goods&# .....

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l small-scale industrial units registered with the Director of Industries and since the assessee was recognised and certified as 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 agreem .....

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