9911796707
TMI Blog2002 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax exemption or deferment is required to opt whether the said certificate should be operative from the date of commercial production or from the date of issue of exemption certificate. Since the petitioner did not exercise its option in the application, it addressed a communication to the General Manager, District Industries Centre, Gurgaon on March 9, 1995 informing the latter that it wanted to avail the benefit of exemption from the date of grant of exemption certificate. Thereafter, on March 20, 1995 it addressed another letter to the General Manager informing him that it wanted the benefit of exemption from the date of commercial production and not from the date of exemption certificate as was mentioned/requested in its earlier l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent treated this communication as an appeal filed by the petitioner against the order of the Higher Level Screening Committee issuing the eligibility certificate and since, according to the department, this was filed beyond a period of 30 days from the date of the issue of the certificate, the same was rejected as time-barred. It was then that the present petition was filed under article 226 of the Constitution for a mandamus directing the respondents to amend the eligibility certificate so as to commence from the date when the petitioner's industrial unit went into commercial production. Another prayer made is that the respondents be directed to include the product "caps" in the certificate for which the petitioner had made the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20, 1995 informing the General Manager of the District Industries Centre, Gurgaon that the certificate should commence from the date when the industrial unit of the petitioner goes into commercial production and not from the date of exemption certificate as mentioned in the earlier letter. It appears that the High Level Screening Committee while examining the application of the petitioner overlooked its request and did not consider the same. It is not even the case of the respondents that the petitioner could not change its option once exercised. In any case, rule 28A of the Rules is a part of the taxing statute and if the rule is silent in regard to the change of option it will have to be interpreted in favour of the dealer. There is no sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f jars and bottles. It does not cover caps. Here again, no explanation is forthcoming as to why this product was left out from the column pertaining to the description of manufactured products. This aspect was also overlooked by the Higher Level Screening Committee and the representations made by the petitioner in this regard were not considered. The representation made to the State Government was treated as an appeal filed by the petitioner and since the department was of the view that the representation had been filed beyond the period of 30 days from the date of issue of the eligibility certificate, it was dismissed on the ground of limitation. We are not sure whether the representation which the petitioner filed before the Secretary, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me when the industrial unit was set up. Therefore, it makes no difference even if the petitioner was not manufacturing the item of caps at the time when the industrial unit was set up. If it starts manufacturing the items for which it had applied for the exemption certificate during the period of nine years of its validity, we are clearly of the view that it shall be entitled to claim exemption in regard to those items as well. 7.. For the reasons recorded above, the writ petition is allowed and the impugned order passed by the Higher Level Screening Committee fixing the date of commencement of benefits from the date of issue of exemption certificate quashed and it is directed to grant the benefits to the petitioner with effect from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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