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TMI Blog1997 (8) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2.. During the assessment year 1989-90 it received a purchase order from the Canteen Stores Department, Government of India for purchase of the requisite quantity of Indian-made foreign liquor in which it was specifically mentioned that the necessary permit will be sent to the applicant-company by the Lucknow depot. Pursuant to the said purchase order the applicant sold the requisite quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, as it stood then, the sales and purchases to the Canteen Stores Department/Military Canteens were exempt from payment of tax on the condition that it is certified by an officer not below the rank of Commanding Officer and the goods are meant for being sold to the members of the Armed Forces of India. 3.. M/s. Carew Company claimed exemption under the said notification and it was submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer and thirdly, the goods were meant to be sold to the members of the Armed Forces. The applicant has filed the copy of the certificate by a supplementary affidavit which was mentioned in the order of the Deputy Commissioner (Appeals). The said certificate shows that the goods were meant for being sold to the Armed Forces and the same were duly supplied to the Canteen Stores Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tores Department was totally exempt from payment of tax vide notification dated January 31, 1985, and the applicants have complied with and produced before the authorities the relevantcertificate showing that the sales were made to the Canteen Stores Department and it was certified by an officer not below the rank of the Commanding Officer and the goods were meant to sale to the Armed Forces. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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