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Tvl. Kovilpatti Sarvodaya Sangh Versus The Joint Commissioner of Commercial taxes (RP) , The Deputy Commissioner of Commercial Taxes, The Additional Deputy Commercial Tax Officer

2016 (9) TMI 463 - MADRAS HIGH COURT

Eligibility of exemption – village industries - the exemption notification in G.O.Ms.No.122 dated 20.03.1992 – TNGST Act, 1959 – CST Act, 1956 – Held that: - in case of Ramnad District Sarvodaya Sangam, Srivillliputhur it was decided that once exemption of the products specified in the schedule to the Khadi and Village Industries Commission Act, 1956 without any condition relating to goods, are granted in favour of certain institutions under the Tamil Naud Government Sales Tax Act, such institut .....

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of 2005 - Dated:- 3-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mrs. Lakshmi Sriram For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.Vijay Kumar Punna, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondents and with the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal. 2. The petitioner-Kovilpatti Savodaya Sangh, who is a regis .....

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efer to the manner in which the Revisional Authority has rejected the Revision Petitions or the manner in which the Additional Deputy Commercial Tax Officer had passed the order dated 20.02.2004. Because those orders have been passed only on technical grounds, stating that there is no error apparent on the face of the order and when there is no error apparent on the face of the order, the Revisional Authority will not exercise its power under section 55 of the act. That apart, the petitioner was .....

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ugned proceedings and it would be advisable to consider as to whether the petitioner is entitled for exemption under the provisions of the CST Act, on the ground that they are Village Industries and entitled to the benefit to the exemption notification in G.O.Ms.No.122 dated 20.03.1992, which came into effect on the same day, since the said issue had attained finality pursuant to the order passed by the Madurai Bench of this Court in W.P.(MD) Nos.6088 and 6089 of 2005, dated 01.11.2007. The said .....

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he case on hand is also identical and there is no dispute. The fact that the petitioner Society had been granted exemption under the provisions of the TNGST Act and as the exemption has been confirmed by the Tribunal, the Court while considering the said issue, decided the matter in favour of the assessee and at this stage, it would be worthwhile to refer to the operative portion of the order, which reads as follows: 17.It is therefore clear that once exemption of the products specified in the s .....

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