TMI Blog2014 (6) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... the entitlement certificates issued - There is no dispute with regard to the period for which the petitioner is entitled to the certificate of entitlement with regard to exemption of sales tax and also the tax amounts specified therein. The respondent-authority who has issued the certificate under the provisions of the KVAT Act, was not authorized or empowered to impose any fresh condition while issuing the certificate of entitlement, contrary to the Government Order under notification as well as the earlier certificate issued under the KST Act - In that view of the matter, Annexures-C and D are quashed. A direction is issued to the respondent to re-issue a fresh certificate of entitlement in line with the earlier certificate dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax exemption, pursuant to that certificate with effect from 01/06/2000. 3. When the matter stood thus, KST Act was repealedand was substituted by Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act ) with effect from 01/04/2005. In terms of the Notification dated 18/04/2005, petitioner was required to obtain an entitlement certificate under the provisions of KVAT Act. Accordingly, petitioner made an application for thesame. Initially certificate of entitlement dated 19/06/2006 was issued and later revised certify catedated 24/07/2006 was issued. The grievance of the petitioner is that these certificates have stated that the entitlement to tax exemption would be on the turnover exceeding ₹ 42, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Annexures herein, exemption for the period 2005-06, 2006-07 and 2007-08 would not be made available to the petitioner. 6. Per contra, learned Addl. Government Advocate appearing for respondents, with reference to the statement of objections filed by him contended that the impugned Annexures are in accordance with law and would not call for any interference at the hands of this Court. 7. I have perused the entitlement certificate dated21/03/2001. Clause 6 of that certificate reads as follows: 6. Further the unit is eligible to avail sales tax exemption (both KST CST) under Expansion programme, on sale of finished goods as per FD Notification cited at ref (2) above for a period of 7 (Seven) years w.e.f. dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
