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TMI Blog2016 (9) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... be enjoying the same benefit of exemption under the Khadi and Village Industries Commission of Act, 1956, by virtue of Section 8(2-A) of Central Sales Tax Act, 1956 – following the above judgement it is held in this case that exemption granted to the petitioner under the provisions of the Central Sales Tax Act, 1956 – matter remanded to apply the case of Ramnad District Sarvodaya Sangam, Srivillliputhur and to allow exemption – petition allowed - W. P. Nos. 19436 to 19438 of 2005 - - - Dated:- 3-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mrs. Lakshmi Sriram For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.Vijay Kumar Punna, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revisions before the Joint Commissioner of Commercial Taxes, however, the Joint Commissioner, rejected the Revision Petitions on technicalities. 4. Further, for deciding the cases on hand, it may not be necessary to examine the correctness of the impugned proceedings and it would be advisable to consider as to whether the petitioner is entitled for exemption under the provisions of the CST Act, on the ground that they are Village Industries and entitled to the benefit to the exemption notification in G.O.Ms.No.122 dated 20.03.1992, which came into effect on the same day, since the said issue had attained finality pursuant to the order passed by the Madurai Bench of this Court in W.P.(MD) Nos.6088 and 6089 of 2005, dated 01.11.2007. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y institutions other than the certified, then they may not be enjoying the same benefit is not germane for understanding the terms 'generally' as contemplated under section 8(2-A) of the Central Sales Tax Act. The object of the very exemption would get frustrated if such narrow interpretation is taken as canvassed by the writ petitioner. The object behind the Government Order is that certain worthy Khadi and Village Industries, should be benefited by that exemption and there is no rhyme or reason in contending that such benefit should not be availed by such institutions under the Central Sales Tax Act. Thus, the legal issue which arises for consideration in these cases is squarely covered in favour of the petitioner, in the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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