2011 (9) TMI 768

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..... k and cow's milk from raw milk did not constitute a manufacturing activity - Tribunal was justified in holding that the cancellation of the certificate of entitlement shall take effect prospectively from the date of the order that was passed by the Commissioner of Sales Tax on February 16, 2009 cancelling the certificate of entitlement - Application is dismissed - Sales Tax Application No. 5 of 2 .....

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..... itlement on the ground that the activity of producing standardized milk and cow's milk from raw milk did not constitute a manufacturing activity. The Tribunal in an appeal by the assessee held by its decision dated July 17, 2010 that while the cancellation of the two products from the certificate of entitlement was justified, this should be with prospective effect from the date of the order passed .....

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..... kage schemes of incentives. Sub-section (2) of section 41C stipulates that "on and from the date of such cancellation", such unit shall cease to be eligible to claim any exemption from payment of tax. Having regard to these provisions, we are of the view that the Tribunal was justified in holding that the cancellation of the certificate of entitlement shall take effect prospectively from the date .....

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