9911796707
TMI Blog2014 (7) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as the entry was notified later. It is, however, not denied that during pendency of the writ petition, the State of Punjab, has in its wisdom and in the exercise of powers conferred by section 27 read with sections 10A and 30A of the Punjab General Sales Tax Act, 1948 amended the Rules by deleting entry 43 with retrospective effect from April 1, 1989 - The necessary affect of this notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for exemption from payment of sales/purchase tax. The counsel for the petitioner submits that on the date of filing of application for exemption, the Industrial Policy, dated March 30, 1989, did not place any prohibition on the petitioner's right to claim exemption. By way of a subsequent amendment to the relevant rules, notified on December 27, 1993, a negative list was enacted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disentitled the petitioner to exemption from sales tax. The order dismissing the application was, therefore, rightly passed. The mere fact that by way of a retrospective amendment, applicable from April 1, 1989, entry No. 43 has been deleted does not entitle the petitioner to any relief much less to pray that the impugned order may be set aside. It is further submitted that if it is held that ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with sections 10A and 30A of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act ) amended the Rules by deleting entry 43 with retrospective effect from April 1, 1989. A relevant extract from the notification reads as follows: 2. In the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991, in annexure II, serial No. 43, and the entry relating thereto, shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing so, the Assistant Excise and Taxation Commissioner, Ludhiana, shall require the petitioner to prove that it has not charged the relevant tax, from its customers, during the period in dispute, and in case it is held that the petitioner has charged tax during the relevant period, the petitioner shall be required to deposit the tax, so collected, with the State. No order as to costs. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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