9911796707
TMI Blog2013 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 20/9/2007. Once such an order has been issued, the said order has to be given effect to. Therefore, if within the period during which the petitioner is eligible for exemption, any payment has been made by the petitioner, such realisation of tax from the petitioner is a collection of tax without authority of law. Therefore, such unauthorisedly collected amount is liable to be refunded to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am dated 20/9/07, which recognises the eligibility of the petitioner for an exemption from sales tax. Accordingly, it has been ordered that the petitioner is eligible for sales tax exemption upto Rs.1,60,909/- being 100% of the investment for a period of seven years from 12/10/91 or till the amount sanctioned is exhausted, whichever comes earlier. This order makes reference to the various litigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in WP(C) No. 4223/10, Ext.P3 order dated 13/4/2010 was issued by the respondent. Virtually the entire claim has been rejected. It is in these circumstances, the petitioner filed this writ petition. 3. Admittedly, by Ext.P1 order issued on 20/9/2007, the entitlement of the petitioner for benefit of sales tax exemption for a period of seven years from 12/10/91 or till the sanctioned amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiring refund of the amounts collected from the petitioner is absolutely illegal and cannot be upheld. 4. In such circumstances, I am inclined to think that the petitioner is entitled to succeed. This view I have taken is fortified by the principles laid down by the Apex Court in Corporation Bank v. Saraswati Abharansala and another {(2009) 19 VST 84}. Therefore, I dispose of this writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
