9911796707
TMI Blog1993 (10) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... t "the 1987 Act". By one of the amendments section 3B was introduced in the Act. This provision enables the State Government by notification to grant exemption to dealers in respect of sales of goods produced by the dealer in any new industrial unit for a period of five years from the date of commencement of the production in the unit. The State Government published Notification No. FTX. 28/77/Pt. II/40 in the Assam Gazette, Extraordinary dated August 1, 1988, directing that no dealer shall be liable to pay tax under the Act in respect of sales of goods produced by him in any new industrial unit in Assam for a period of five years from the date of commencement of production in the unit subject to the conditions mentioned therein. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than four per cent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation.-For the purposes of this sub-section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emplates exemption for a dealer in respect of sales of goods produced by him in new industrial unit for a period of five years. Neither the notification nor section 3B of the Act makes the exemption depend upon any particular circumstances or specific condition. The goods produced in all industrial units are not exempt; goods produced only in new industrial units during the particular time are exempt. So far as those goods are concerned, the exemption is total. We, therefore, agree with the contention of the petitioner that this is a case where the sale of goods is exempt from tax generally. He is, therefore, entitled to the benefit of section 8(2-A) of the Central Act. 6.. We, therefore, quash annexure IV order dated May 21, 1993. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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