9911796707
TMI Blog2015 (9) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... m – Petitioner submitted that application followed by various reminders was moved by petitioner for exemption of advance tax but no decision has so far been taken thereon – Held that:- after considering material on record and without expressing any opinion on merits of case, respondent No. 4 directed to take decision on application by passing speaking order and after affording opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o tax liability occurred as the same were to be used in manufacture of tax-free goods to be sold by the petitioner. 2. The petitioner is doing the business of manufacturing of rice under TIN No. 03952103218. The petitioner was importing paddy and rice from out side the State of Punjab and after processing and manufacturing the same, major quantity was to be disposed by way of sale. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from August 12, 2011 but the State Government had not notified any goods and as such no tax was being charged but the State Government continued to collect the tax under the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (hereinafter referred to as 2000 Act ). On October 4, 2013, State of Punjab issued a notification under section 3A of the 2000 Act whereby exemption was granted to all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P3) seeking exemption from collection of advance tax. Thereafter, the petitioner sent various reminders (annexure P4). However, no action was taken thereon. Hence, the present writ petition. 3. The learned counsel for the petitioner submitted that an application dated February 24, 2014 (annexure P3) followed by various reminders (annexure P4) was moved by the petitioner for exemption of advan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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