9911796707
TMI Blog2006 (10) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... an industrial unit set up by harijans under notification SRO No. 969 of 1980 dated October 21, 1980. We have heard senior counsel Dr. K.B. Mohammed Kutty appearing for the petitioner and Special Government Pleader Sri. V.V. Asokan appearing for the respondent. Notification SRO No. 969 of 1980 provides among other things sales tax exemption on products manufactured by small-scale industrial u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner was collecting and remitting tax for six months in 1979-80. However, according to the petitioner, collection was later discontinued and the petitioner claimed exemption. It is obvious from the records that no certificate of exemption was obtained or produced by the petitioner from the Industries Department. According to the petitioner, no such certificate is required to get the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the notification does not use the word scheduled caste or scheduled tribe and the eligibility is for small-scale industrial units set up by harijans . It is not known as to whether the Government meant by harijans all members of scheduled caste and scheduled tribe community. It is a known fact and Government Pleader contended that partners of the petitionerfirm are well known industriali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re we are satisfied that none of the authorities, including the Tribunal, has rightly considered the exemption with reference to the conditions stated in the notification. It is now reported by Government Pleader that petitioner has remitted tax for all the years and filing of tax revision cases is only for refund. We do not think at this point of time, we should decide the issue on merit, because ..... X X X X Extracts X X X X X X X X Extracts X X X X
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