2008 (2) TMI 826

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..... nging exhibit P-8 order of the Commissioner of Commercial Taxes declining to entertain an application for clarification filed by the appellant under section 59A of the KGST Act. The appellant, a medium-scale industrial unit, applied for sales tax exemption on the products manufactured by it. Based on the recommendation issued by the Kerala State Industrial Development Corporation Ltd., the financi .....

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..... ficate issued under notification S.R.O. No. 1729 of 1993. We are of the view that the Commissioner is right in declining to clarify the exemption certificate as he has no powers under section 59A of the Act to clarify the exemption certificate issued by concerned authority under S.R.O. No. 1729 of 1993. Section 59A authorises the Commissioner to clarify only the issues referred to therein, whic .....

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..... he appellate committee under the manual of sales tax exemption issued by the Government. The opening words of section 59A themselves make it clear that wherever appellate or revisional remedy is there before any court or Tribunal or before any authority, the Commissioner is not entitled to interfere with such matters in proceedings under section 59A of the Act. We therefore uphold exhibit P-8 orde .....

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