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TMI Blog2012 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... y the State Government from the payment of Sales Tax - appellants cleared the goods by availing the benefit of Notification issued by the State Government, therefore, appellants are not entitled for the benefit of Notification No. 23/2003-C.E. Appeals are dismissed - C/4-5/2006 - 472-473/2011 - Dated:- 20-7-2011 - S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : Shri K.S. Ravi Shankar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AD on the goods cleared to DTA. Appellant paid the duty under protest and filed refund claims on the ground that the goods are exempted under the Notification No. 23/2003-C.E., dated 31-3-2003 from payment of SAD. 3. Revenue denied the benefit of Notification No. 23/2003-C.E. on the ground that as per the conditions, the benefit of Notification is available only if the goods being cleared into D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales tax in respect of the goods manufactured by the specified units. As the goods manufactured by the appellants are exempted from payment of Sales tax, therefore, the benefit of Notification No. 23/2003-C.E. is rightly denied. 6. We find that the Notification issued by the Karnataka State under Section 19C under Karnataka Sales Tax Act (Notification No. FD 57 CSL 97(1), dated 21-8-97) provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DTA are not exempted by the State Government from the payment of Sales Tax. In view of the fact that the appellants cleared the goods by availing the benefit of Notification issued by the State Government, therefore, appellants are not entitled for the benefit of Notification No. 23/2003-C.E. Appeals are dismissed. (Operative portion of this Order was pronounced in open court on conclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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