TMI Blog2021 (9) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... spare parts in terms of the notification dated 31st March, 2001 for the purposes of first point tax was intended to be prospective. In other words, there is nothing in the said notification to indicate that applies to a prior period. In the present case, since the assessment pertains to the year 1999-2000, the question of applying the aforementioned notification dated 31 st March, 2001 did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order dated 28th August, 2001 passed by the Assistant Commissioner of Sales Tax (ACST) dismissing the Petitioner s appeal against the order passed by the Sales Tax Officer for the assessment year 1999-2000. 2. In terms of the memo filed by the Petitioner on 20th July, 2006, the following question of law arises for consideration. Whether the facts and circumstances of the case Rubber Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts, accessories of machineries were exigible to tax at the first point. It is accordingly held that the claim of the Petitioner for deduction from the turn over against the aforementioned declaration form-XXXIV was not published in the law 5. When the matter was carried in appeal by the Petitioner, the ACST referred to Finance Department Notification No.14691-OTA-37/2001 dated 31st March, 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be prospective. In other words, there is nothing in the said notification to indicate that applies to a prior period. In the present case, since the assessment pertains to the year 1999-2000, the question of applying the aforementioned notification dated 31 st March, 2001 did not arise. 9. Consequently, the Court answers the question framed in the negative in favour of the assessee against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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