9911796707
TMI Blog2002 (9) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government came out with a series of notifications granting exemption to the various types of SSI units from payment of sales tax with a view to promote industrial growth in the State. G.O. (P) No. 313/81/TD dated November 21, 1981 was issued by the Government and the Government granted sales tax exemption to all SSI units set up prior to April 1, 1979 for a period of five years. In the case of SSI units set up by the members belonging to the schedule caste/tribe community, woman entrepreneurs and mini industrial units, exemption was available even if the SSI units were set up prior to April 1, 1979. 3.. The assessee claiming to be a member of the schedule tribe community, applied for the eligibility certificate before the General Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption since the assessee obtained the exemption order by playing fraud and misrepresentation. The assessment years involved in the assessment proceedings are 1980-81, 1981-82 and 1982-83. The period covers by the assessment years are from April 1, 1980 to March 31, 1983. During the above period, the order by which exemption granted by the General Manager was in force. On this reasoning, the Accounts Member held that the assessee is eligible for sales tax exemption. The departmental member held that the exemption certificate dated April 24, 1982 was subsequently cancelled by the General Manager, District Industries Centre as per order dated August 12, 1988. Since it was found that the assessee obtained the order as a result of fraud and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is bound to take that into account unless it finds that the certificate obtained is not genuine. There is no case that the General Manager, District Industries Centre did not issue the certificate. What the assessing authority says is that the assessee does not belong to Konda Reddy community. We are of the view that the matter cannot be looked into by the assessing authority. 6.. The decision in Deputy Commissioner of Sales Tax (Law), Ernakulam v. Surya Refineries (P) Ltd. 91 KLJ (Tax Cases) 513, was cited. In the above decision S.R.O. No. 968/80 dated September 29, 1980 was extracted. A division Bench of this Court in the above decision held as follows: "Once the condition laid down in the Government notification, to the effect that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the particulars furnished therein are correct, etc. It is not as if the certificate is granted mechanically. An enquiry is contemplated, on the basis of which the concerned officer should be satisfied that the person who has applied for registration is a real person, that the particulars furnished in the application are correct, and that in the circumstances, the officer is of opinion that the certificate of registration is to be granted for the applicant. When once such a certificate is granted, it clothes the person with certain privileges...............But, such cancellation of registration can take effect only from the date when the order was so passed. It cannot have any retrospective effect. It cannot in any manner affect the past t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
