9911796707
TMI Blog1999 (2) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court is confirmed with the clarification that the exemption will be for a period of 3 years 1 month and 4 days from March 27, 1990. The respondent no doubt applied for exemption for the entire period but the conditions were fulfilled only on March 27, 1990 and the exemption can be granted only for the remaining period after that date. In other words, the respondent will be entitled to exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 485 of 1992 quashing the order of the committee rejecting an application filed by the respondent for exemption from payment of sales tax under section 4-A of the Act. 2.. The order of the Joint Director of Industries rejecting the application of the respondent dated January 28, 1992 shows that the rejection was on the ground that the registration of the lease deed was made on March 27, 1990 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption for any period whatsoever. According to him, the relevant date for grant of exemption is the date of first sale as contemplated by sub-section (1) of section 4-A of the Act. According to him, if on that date, all the conditions are not fulfilled and they are fulfilled at a later date, the assessee will not be entitled to get the exemption. 4.. We are unable to agree with this contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that all the conditions are fulfilled on March 27, 1990. 5.. Sub-section (5) of section 4-A reads as follows to the extent relevant: (5) A manufacturer shall be entitled to the facility of exemption from, or reduction in the rate of tax, notified under sub-section (1)- ...................... (b) if he applies for such facility later than the date specified in clause(a) only for a part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he High Court inasmuch as the respondent did not apply for exemption for a part of the period and the application was for the entire period of four years. We are unable to accept this contention. There is no need for remitting the matter as all the facts are clear. The respondent has no doubt applied for a larger relief but the court is entitled to mould the relief and grant a smaller relief than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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