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2005 (7) TMI 632

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..... quiring the correspondent and in particular District Level Committee to consider the application of the petitioner keeping in view the option exercised by the petitioner and further direct the authorities concerned to properly process the application and adjudicate upon the same in accordance with law. (ii) To issue a writ of mandamus and/or any other writ, direction or order requiring the resp .....

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..... r the period in question from payment of purchase tax in addition to sales tax and since the impugned certificate is only confined to exemption from payment of sales tax and not purchase tax and hence, it is bad. In other words, the petitioner wants exemption from payment of purchase tax which has not been granted to it in the certificate (annexure P 3). Notice of this writ was issued to the respo .....

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..... nsidered view, no fault can be noticed in the certificate of exemption granted to the petitioner in accordance with the requirement of notification then in force being the latest one dated October 16, 1986 mentioned in the certificate. The petitioner has got the benefit of the exemption notification which was then in force. There was neither any occasion nor any provision for consideration of the .....

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