9911796707
TMI Blog2013 (11) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and all other food grains. Thus the exemption granted to the petitioner on the sale of rice was fully covered in the word 'cereals'. The exclusion of specific goods clearly proves that the excluded goods were included in this clause prior to that date of exclusion. The notification dated 30.09.2004, which carries exclusion of some goods will apply prospectively and not with retrospective effect. The reassessment under Section 21 (2) on the basis of notification dated 30.09.2004, which was not applicable for the Assessment Years 2002-03 and 2003-04, was illegal - Decided in favour of assessee. - Writ Tax No. - 1217 of 2010 - - - Dated:- 25-9-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act for the said three years. The assessment proceedings were initiated vide notice dated 12.11.2008. The petitioner filed Writ Petition No.2045 of 2008, Shri Mahalaxmi Gramodyog Sansthan v. State of U.. Ors., which was allowed on 9.2.2010 and the matter was remanded to the Addl. Commissioner to pass fresh order under Section 21 (2) of the Act. The fresh orders have been passed by the Addl. Commissioner and consequent notice issued for the three assessment years giving rise to this second writ petition. It is submitted by Shri S.D. Singh that the question raised by him are covered by the judgment of this Court in Writ Petition No.575 of 2003, M/s Him Gramodyog Sansthan v. Addl. Commissioner Anr. decided on 19.12.2006 and the lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been wrongly granted to the petitioner on the sale of rice as exemption was provided only on processing and not on manufacture under the Government Order dated 31.01.1985 as amended by Government Order dated 27.02.1997. This position has been clarified by the Government Order dated 30.09.2004, which being clarificatory in nature applied retrospectively. 8. The arguments raised by the Special Counsel is misconceived. Under the Government Order dated 31.01.1985, the exemption from trade tax liability has been granted on the sale of the products by the Units of the Khadi Gram Udyog Board. Specifying the products, in clause-38 of Entry-3, the words "hulling, cutting/trimming, processing, packaging and marketing of cereals" have been used and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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