9911796707
TMI Blog1993 (3) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... an S.B.C.W.P. No. 2425 of 1990-printed at page 39 supra) wherein the notification dated May 7, 1990 was quashed and the petitioner was held entitled to the benefit of the Sales Tax Incentive Scheme for Industries, 1987 and 1989. The present appeal was filed on March 5, 1992 and after excluding one day for obtaining the copy the appeal was filed late by four days. 2.. The arguments were heard on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and the oil extracting or manufacturing was listed in the banned industry. Thereafter, another notification was issued on July 26, 1991 in which exemption under the Central Sales Tax Act, 1956 on certain conditions was again started to be given. The case of the respondent is that they have proceeded on the basis of the notification dated May 7, 1987/July 6, 1989 and have obtained possession of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the petitioner was held entitled for the benefit of Sales Tax Incentive Schemes 1987/1989. While allowing the writ petition the notification dated May 7, 1990 was quashed. The submission of the learned counsel for the appellant is that the notification of May 7, 1990 could not have been quashed as it was issued within the power of the State Government though he has submitted that the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the Scheme of 1987/ 1989 and the notification of May 7, 1990 would not come in the way of the assessee in claiming the exemption. Although we agree with the contention of the learned counsel for the appellant that there was no necessity for quashing the notification of May 7, 1990 which was not applicable as all the effective steps were taken by the assessee before this date an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
