9911796707
TMI Blog1988 (2) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... sector industrial unit as defined in Notification dated March 31, 1983, issued by the Government in exercise of its powers conferred under section 8A(1)(b) of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) (hereinafter referred to as "the Act"). The petitioner commenced commercial production on August 29, 1983. To obtain the benefit of the Government Notification, the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production. On May 25, 1985, the Department of Industries and Commerce also gave certificates as to the value of the fixed assets as per annexures D and E. Accordingly, the petitioner appears to have claimed exemption under the Government Notification producing all the certificates referred to above, before the first respondent, who, by his endorsement dated September 18, 1986, rejected the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing authority in his discretion, but not exceeding one year, depending upon the circumstances of each case. It is contended that the maximum time-limit prescribed in the notification being one year, is unreasonable and defeats the object of extending the benefit of exemption to tiny sector industrial units, if they are not able to obtain all the necessary certificates within that time. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the reasons to reject the claim for exemption. On the facts of the present case and having regard to the several dates of issue of certificates by the Department of Industries and Commerce which were produced before the assessing officer before assessment order was passed, it would have been in the interests of justice if the assessing officer entertained the certificates and condoned the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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