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TMI Blog2017 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitlement certificate granted to him in that regard is in force ? 2 The learned counsel for the revenue strenuously contends that the activity of converting raw milk into slim/skim milk does not come within the ambit and purview of manufacturing activity. The learned counsel submits that as the said activity does not come within the scope of manufacturing activity, the Respondent is not entitled for exemption though has been issued entitlement certificate. The learned counsel submits that the condition for grant of exemption is that the entity should be performing manufacturing activity without which the entity is not entitled for exemption from the payment of tax. The learned counsel relies on section 41 of the Sales Tax Act. It is furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... located at Plot No.C94, MIDC Area, Bhagwan Village: Vanjarwadi, Tal: Baramati, District: Pune for manufacture of 1) Milk & Milk Products viz;, the following modifications are now approved and effected: Ref. No. of Entitlement Certificate issued As per Certificate of Entitlement Now revised/ Modified As per Addenda dt.21/12/1999 by Sicom Ltd. 1) Page No.3 1) Milk & Milk Products viz. Desi Ghee & Whole Milk/skimmed milk powder, butter, casein and Cheese and cheese spread, Dairy whitener Whey protein protein powder and lactose powder3,00,000 ltrs. Per day Milk and Milk Products viz., Desi Ghee and Whole milk/skimmed milk powder, casein, cheese and cheese spread, dairy whitener whey protein powder, lactose powder, other dairy produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Laws (Levy, Amendment and Validation) Act, 1995, the monetary ceiling as provided in the relevant Package Scheme of Incentives. (ii) the period for which a certificate of Entitlement was granted to an Eligible Unit, expires; or (iii) the Certificate of Registration granted to an Eligible unit has been cancelled. (b) shall be cancelled by the Commissioner, after giving the Eligible Unit an opportunity of being heard, if it is noticed that the grant of Certificate of Entitlement is inconsistent with any of the provisions of this Act, rules or notifications framed or issued under the Act or any of the relevant Package Scheme of Incentives. (2) On an from the date of such cancellation, such unit shall cease to be eligible to claim a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in force it would not be permissible for the Assessing Officer to override the said entitlement certificate. It is only the Authority under the statute, who can decide about the validity of the entitlement certificate. The said jurisdiction does not vest with the Assessing Officer. The Assessing Officer will be bound by the entitlement certificate issued to the eligible unit. In case the Commissioner finds that the grant of certificate of entitlement is inconsistent with the provisions of any Act, rules or notification or the relevant package scheme of incentive then it is the Commissioner who is entitled to take action with regard to the entitlement certificate. 9. In view of the fact that the entitlement certificate is in force and as l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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