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TMI Blog2016 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... cate. Counsel for the petitioner would point out that even the Commission has confirmed that such application was made well in time. When thus such a certificate was issued somewhat belatedly by the Commission but covering entire period between 25th December, 2005 to 24th December, 2008, the Department, in our opinion, committed a serious error in treating the petitioner ineligible to claim exemption - Benefit of exemption allowed. - 13882SPECIAL CIVIL APPLICATION NO. 15910 of 2015, SPECIAL CIVIL APPLICATION NO. 15911 of 2015 - - - Dated:- 5-2-2016 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITIONER : UCHIT N SHETH, ADVOCATE FOR THE RESPONDENT : MR RAKESH PATEL AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission only on 21st October, 2007 and therefore, the eligibility criteria contained in the Government circular was not fulfilled. On such grounds, he dismissed the appeal. 3. The petitioner thereupon approached the Tribunal by filing revision petition. The Value Added Tax Tribunal by the impugned judgment dismissed the same. In such judgment, the Tribunal recorded that if the exemption certificate is wrongly granted, it is always open for the department to recall the same. The petitioner had also contended that the petitioner applied for eligibility certificate well within the time, mere issuance of such eligibility certificate late by the Commission, would not disqualify the petitioner from seeking tax exemption. Such a contention was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Commission or Gujarat Rajya Khadi and Gramodhyog Board (herein after referred to as the appropriate authority) and the Exemption Certificate from the Commissioner under the provisions of earlier law. 7. This condition thus requires a dealer who is a manufacturer of specified goods to obtain the eligibility certificate from the Khadi and Village Industries Commission prior to 1.4.2006 to be able to seek benefit of such exemption. Being an exemption notification, the conditions, we are conscious, would have to be applied strictly in order to ascertain whether a particular manufacturer is covered within such notification or not. However, the stress is on the registered dealer who is a manufacturer of specified goods to have obtained eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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