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2016 (11) TMI 1194 - RAJASTHAN HIGH COURT

2016 (11) TMI 1194 - RAJASTHAN HIGH COURT - TMI - Demand - the assessee was allowed exemption to the extent of the business carried on as per the registration with the KVIC. However, it was noticed that in the garb of the said certificate, the assessee also ventured in stone business which was not as per registration - Held that: - Both the appellate authorities also took into consideration the notification of the Commissioner dt.26/05/1995 which clarified that there shall be no sales tax where .....

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rm' is concerned, both the appellate authorities have also expressed that if the assessee produced the necessary 'C Form' before the AO within the stipulated period, then the claim may be reconsidered by the AO and in my view, there is nothing adverse in it because the principles of natural justice demand that opportunity was to be allowed and it has been allowed and it was for the AO to take a decision after 'C Form' is filed. - Both the appellate authorities have come to a finding of fact .....

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ed against the order dt.13/07/2011 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue. 2. Brief facts noticed are that the respondent- assessee has been granted registration by 'Khadi Village Industries Commission' (KVIC) to sell goods as per the said registration which was granted vide Certificate No.6476 dt.27/02/2004 for the period from 19/05/2001 to 31/03/2004. The registration with the KVIC entails certain benefits under RST/VAT Act in addition to promote such sm .....

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charge. 3. On an appeal having been filed, the Deputy Commissioner (Appeals) [DC(A)] held that the benefit of exemption is also available based on the principle of promissory estoppel and took into consideration the notification which was relied upon by the assessee and held that the claim is reasonable and allowed the relief. It was also noticed that the assessee had also claimed that it had sold certain goods under 'C Form' and therefore, taking into consideration the principles of nat .....

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business being carried on by the assessee and having been covered by the registration/certificate with KVIC, the Revenue also accepted that plea but the assessee also carried on certain other business which was not covered in the certificate and only to that extent, the claim was disallowed and contented that both the appellate authorities have come to an unjust finding and question of law arise out of order of the Tax Board. 6. I have considered the arguments advanced by learned counsel for the .....

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g recorded by both the appellate authorities that as per the scheme of the State Government, the assessee was encouraged to establish small scale industries under the KVIC norms. As per the notification dt.28/02/2004, not only covered the businesses but also the business of stone cutting and polishing as defined and covered under Khadi Udhyog Commission Act, 1956 and accordingly a recommendation letter dt.28/02/2004 was issued for exemption of tax by the AO on the raw material purchased for such .....

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