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TMI Blog2017 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... lable then the courts cannot be held responsible and there has to be a finality in the matters. In my view no case is made out for interference of this court as no question of law can be said to arise - denial of exemption justified - petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 279/2011 - - - Dated:- 1-12-2016 - Jainendra Kumar Ranka, J. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said contention as evidence was not led and even though before the Assessing Officer, one certificate of Food Processing Equipment Company Ltd was filed, that too was not allowed. 3. The matter was assailed before the Deputy Commissioner (Appeals), the contention of the assessee was that adequate opportunity was not granted to him therefore the matter was restored/set aside to the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned counsel for the petitioner contended that it was clearly proved that the sub-contractors were engaged and sub-contractors have been paid substantial amount and exemption certificates were required to be considered by the authorities. The assessee was able to get certificates which were required to be considered by the Tax Board which were placed on record and it being a case of double ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the arguments advanced by the Counsel for the parties and in my view, the order of the Tax Board is just and proper and is not required to be interfered with. It may be a case of double taxation but the assessee has to prove by acceptable evidence and in support of it, was required to be file exemption certificates. It is a case where earlier Deputy Commissioner (Appeals) restored b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Assessee and if the assessee in all these years could not procure exemption certificate by which such benefits were available then the courts cannot be held responsible and there has to be a finality in the matters. In my view no case is made out for interference of this court as no question of law can be said to arise. 8. Accordingly, I do not find any perversity, infirmity or illega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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