9911796707
TMI Blog2001 (9) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner by the decision of the Supreme Court rendered in the case of Birla Jute and Industries Ltd. v. State of M.P. reported in [2000] 119 STC 14 and also another decision of this Court main seat in the case of K.P. Enterprises v. Divisional Deputy Commissioner of Sales Tax, Raipur [1996] 102 STC 483 (MP) affirmed by the Supreme Court as the SLP filed by State was dismissed and then affirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner from payment of entry tax under the provisions of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short "the Entry Tax Act") on the goods specified in the said certificate for the period May 1, 1976 to April 30, 1981. It is not in dispute that on the strength of this certificate the petitioner did avail of exemption for the whole period, i.e., from May 1, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. 7.. On June 9, 1994 (annexure P/8) the State then issued a show cause notice to the petitioner as to why the eligibility certificate granted to the petitioner on May 14, 1979 (annexure P/4) be not cancelled. The petitioner filed reply. By impugned order dated February 1, 1995 (annexure P/11) the State cancelled the certificate. It is against this order the petitioner has again come to thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 483 decided by this Court. In both these cases it was ruled if one reads their ratio that on the expiry of eligibility period, the State has no authority to cancel the certificate retrospectively. In the present case, the facts are almost identical to the one which were subject-matter of aforementioned two decided cases. 11.. When the petitioner availed of the entire benefit of exemption for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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