2009 (8) TMI 1094

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is appeal. Issue notice to the respondents. Sri H. M. Manjunath, learned Additional Government Advocate, is directed to take notice for the respondents on the application for condonation of delay. Accepting the explanation offered in the affidavit accompanying the application, the delay in filing the appeal is condoned and Misc. Cvl. 8676 of 2009 is allowed. With the consent of learned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch relief, the dealer succeeded in appeal before the Joint Commissioner of Commercial Taxes. It is this order extending the exemption benefit in favour of the dealer which has come to be reversed by the Additional Commissioner of Commercial Taxes exercising his revisional powers is questioned in the appeal. Appearing on behalf of the appellant, Sri Rabinathan, learned counsel, while submits .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Jayalakshmi Spinners' case (S.T.R.P. No. 66 of 1999 decided on March 16, 2004) decided by this court. In the light of the view already taken by this court on this aspect holding that a mere Government order cannot be a substitute for exemption provision under the provisions of the Act and following the said decision we have to dismiss the appeal. In the circumstances, the appeal is dismi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X