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2005 (7) TMI 632 - HC - VAT and Sales Tax
Issues:
Claim for writ of mandamus for exemption certificate and closure of business consideration. Analysis: The petitioner filed a petition under article 226/ 227 of the Constitution of India seeking a writ of mandamus to direct the authorities to consider the application, issue a correct certificate for exemption under the incentive scheme, and decide on the closure of the petitioner's business. The petitioner was dissatisfied with the exemption certificate granted by the State authorities, which only exempted from sales tax but not purchase tax. The petitioner claimed entitlement to exemption from purchase tax as well. The court noted the petitioner's dissatisfaction with the exemption certificate and the argument that it should have been considered under an older notification. The State defended the grant of the eligibility certificate. The court, after hearing both parties and examining the case records, found no merit in the petition. It held that the exemption granted to the petitioner was in accordance with the relevant notification in force at that time, dated October 16, 1986. The court emphasized that the petitioner had received all benefits provided under the applicable notification and that there was no provision to consider the case under an older notification from 1981. The court stated that the petitioner had already benefitted from the exemption and that no further relief could be granted after the lapse of the exemption period in 1993. Consequently, the court dismissed the petition, stating that the petitioner should be satisfied with the exemption received on sales tax. In conclusion, the court found no fault in the exemption certificate granted to the petitioner and upheld the decision of the authorities to consider the case based on the relevant notification in force at that time. The court emphasized that the petitioner had already availed the benefits of the exemption and that no further relief could be granted after the expiration of the exemption period. The petition was dismissed with no costs awarded.
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