2020 (8) TMI 378 - SCH - VAT and Sales Tax

Issuance of Form-9 - exemption from sales tax - HELD THAT - The respondents, if so advised, may make such claim, as they are entitled to under law, for the purpose of claiming exemption in respect of sales tax for the assessment years in question. This would not affect any claim for exemption made earlier nor result in re-opening of any assessment already made. Obviously, assessments, if any, will be made according to law. The application for issuance of form 9 or any other appropriate form for the purpose of claiming exemption in respect of assessment years in question shall be made by the respondent within a period of three months from today. Appeal disposed off.

Summary

Issues:
Claim for exemption in sales tax assessment years.

Analysis:
The Supreme Court, comprising S. A. Bobde C. J. I., B. R. Gavai, and Surya Kant JJ., heard the matter regarding the claim for exemption in sales tax assessment years. The learned senior counsel for the appellants, Shri Rakesh Dwivedi, stated that if the respondents request the issuance of form 9 or any appropriate form for claiming exemption, it will be provided to them. The respondents are advised to make the claim they are entitled to under the law for the purpose of exemption in the sales tax assessment years. This claim will not impact any previous exemption claims or reopen any assessments already conducted. Any assessments made will be in accordance with the law. The Court specified that the application for the issuance of the necessary form for claiming exemption must be submitted by the respondent within three months from the date of the order. The respondent's counsel, Shri Kavin Gulati, raised no objections to this proposal. Consequently, the appeal was disposed of based on the terms outlined in the order.