9911796707
TMI Blog2001 (1) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the writ, few facts which lie in a narrow compass need mention. 3.. Petitioner is engaged in the business of manufacture of sale of rechargeable torches. For this purpose it has set up a new smallscale industrial unit at Sanawad in District Khargone. Necessary provisional registration certificates declaring it to be a S.S. unit have been issued to the petitioner, similarly provisional certificate of registration under State Sales Tax Act and Central Sales Tax Act have also been issued to the petitioner to enable them to carry on business and comply the provisions of sales tax laws. 4.. In exercise of powers conferred under section 12 of the State Sales Tax Act (since repealed) and section 8(5) of the Central Sales Tax Act, 1956 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng new clause which reads as under and which alone is relevant for the disposal of this petition: "(xii)(a). A dealer shall have the option to avail of the facility of exemption under this notification or under S.R.D. Notification No. A-3-41-81(35)-ST-V, dated the 23rd October, 1981. Such option once exercised shall be final and shall not be changed. A dealer who has opted for facility for exemption under the aforesaid notification dated the 23rd October, 1981 shall not be eligible for exemption under this notification: Provided that a dealer who had opted for the facility of exemption under S.R.D. Notification No. A-3-41-81(35)-ST-V, dated the 23rd October, 1981, before the date of commencement of this provision may, within ninety days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Counsel with Shri C.R. Pancholia, learned counsel for the petitioner and Shri S. Mukati, learned Government Advocate for the respondents. 9.. While assailing the legality and validity of the impugned orders of District Level Committee which proceeded to reject the application of petitioner in claiming exemption, learned counsel for the petitioner, urged that on proper interpretation of clause (xii), quoted supra, would clearly show that a case for grant of exemption as claimed by the petitioner is made out. Learned counsel urged that both the authorities which rejected the prayer erred in holding that the petitioner is not entitled to claim the benefit of 1981 notification in terms of amended clause (xii). Learned counsel maintained th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this notification, i.e., 1989. The proviso then says that those dealers who have already availed of the facility under October 23, 1981 notification before March 3, 1989 notification [i.e., amended clause (xii)] was brought into force then they will be entitled to opt for exemption under March 3, 1989 notification provided they apply for such option within 90 days from the date of commencement of notification, i.e., March 3, 1989. 14. In my opinion, there is absolutely no ambiguity either in language of clause (xii) or in its interpretation. The petitioner when applied on April 11, 1988, the notification dated March 3, 1989 [i.e., amended clause (xii)] was not in force. When petitioner's application was pending consideration, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to claim the benefit of notification dated October 23, 1981. In my opinion as observed supra, the petitioner was entitled to claim and opt for exemption contained in notification dated October 23, 1981 and hence their case should have been considered on merits with a view to find out whether the petitioner satisfies the requirement of notification dated October 23, 1981 for claiming benefits of the said notification. 18.. Accordingly and in view of the aforesaid discussion, the petition succeeds and is allowed. Impugned order dated July 27, 1991 (annexure G1) and order dated April 27, 1992 (annexure 1) are quashed by writ of certiorari. The respondent No. 3 is directed to reconsider the application of petitioner afresh on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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