9911796707
TMI Blog1991 (4) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a registered dealer under the Gujarat Sales Tax Act, 1969. It is the case of the petitioner that relying upon the sales tax incentives scheme declared by the Government by its resolutions dated 22nd December, 1977 and 27th August, 1980, it made substantial investment by way of expansion of its existing industrial unit prior to 1st August, 1982. As the petitioner was entitled to the benefits u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... informed the petitioner that it was not entitled to the sales tax exemption because of the Government resolution dated 17th August, 1982, which excluded some more industries from the preview of the sales tax incentives scheme. The petitioner thereupon tried to persuade the respondents that it was entitled to the benefit of the said schemes as it had invested a large sum by way of expansion relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No. 2. The petitioner also wants Rs. 2,36,987 refunded to it with interest as it was required to pay that much amount by way of sales tax on the finished goods sold by it during the period for which it was entitled to the exemption certificate. What is contended by the learned advocate for the petitioner is that the petitioner had made investment relying upon the sales tax incentives schemes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to the benefit of the sales tax incentives schemes. Under the notification issued under section 49(2) of the Act which was in force from 5th February, 1981, sales by a specified manufacturer of goods manufactured by him were exempted fully on fulfilment of certain conditions. Admittedly, entry 118 of the said notification is applicable to the facts of this case and the said entry de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod obviously he was not entitled to the benefit of exemption. Therefore, without going into the question whether the Government was entitled to withdraw the exemption by issuing the impugned notification dated 17th August, 1982, it will have to be held that the petitioner was rightly denied the sales tax exemption certificate as it was holding recognition under section 32 of the Act and had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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