9911796707
TMI Blog2013 (9) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Section 30A of the Act as originally enacted, did not deal with units eligible for exemption under the industrial policy of 1989. The petitioner, therefore, had no right to pray for exemption from payment of sales tax under section 30A, as originally enacted. The proviso and Explanation added to section 30A of the Act that came into force on November 14, 1992 clarified that exemptions would be provided to industries which have come into production for the first time on or after the first day of April, 1989. Thus, the right to apply for exemption, under section 30A of the Act, was conferred upon the petitioner, for the first time on November 14, 1992, on which date the petitioner's application was already pending adjudication. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption within thirty days of issuance of an eligibility certificate. Section 30A of the Act and Rules, however, did not provide for exemption from sales tax to industrial units that had obtained eligibility certificates before the amendment. The petitioner, however, filed an application, on February 19, 1992, praying for exemption from sales tax on the basis of eligibility certificate dated March 5, 1990/March 19, 1990. During pendency of the application, a proviso was added to section 30A of the Act to allow exemption to industries that came into production for the first time on or after the first day of April, 1989. The Explanation to the proviso refers to the industrial policy of 1989, thereby clearly indicating that industries that were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under an industrial policy that predates enactment of section 30A of the Act. The State of Punjab realised that the industrial policy granting exemption from sales tax is not based upon a statutory provision and, therefore, incorporated section 30A of the Act, by way of an amendment, dated March 29, 1990, to provide for exemption from payment of sales tax. Section 30A of the Act empowers the State Government to grant exemption from payment of tax for such period and subject to such conditions as may be prescribed. Section 30A of the Act as originally enacted, did not specifically refer to already existing industries, possessing eligibility certificates. The State of Punjab, therefore, introduced a proviso to section 30A of the Act with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had obtained an eligibility certificate prior to this amendment and had filed an application for exemption from sales tax on February 19, 1992. An application for condonation of delay was filed subsequently. The Excise and Taxation Commissioner has dismissed the application as barred by limitation. Section 30A of the Act as originally enacted, did not deal with units eligible for exemption under the industrial policy of 1989. The petitioner, therefore, had no right to pray for exemption from payment of sales tax under section 30A, as originally enacted. The proviso and Explanation added to section 30A of the Act that came into force on November 14, 1992 clarified that exemptions would be provided to industries which have come into prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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