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TMI Blog2017 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial area with benefits to all and merely because the application was made after a period of more than six months, in my view, is no reason to reject the claim particularly when both the machines were received within a period of six months from moving the application. In my view even slight delay should have been condoned by the DLSC as well as by the Tax Board - the benefit has to be extended to the two machines which was received later but were found to be part of the project report - petition allowed - decided in favor of petitioner-assessee. - S.B. Sales Tax Revision Petition No. 21 of 2002 - - - Dated:- 25-11-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Mr. Vivek Singhal Adv. For the Respondent : C. M. Sharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.08.1995. Subsequent thereto, the assessee had received these two machines; one on 09.09.1995 another on 21.10.1995 and therefore, an application was moved to grant the benefit of eligibility for the two machines also. However, the DLSC rejected the claim. 4. The matter was assailed before the Tax Board who was also not satisfied with the contention raised by the counsel for the petitioner and accordingly rejected the appeal filed by the petitioner. 5. Learned counsel for the petitioner contended that these are beneficial provisions and in the project report, the assessee had clearly mentioned about these two machines and since by the time, the application was moved, the machines could not be received and therefore, he applied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial unit including the one which was received after the application was moved but it was shown in the project report and admittedly both the machines were received on 09.09.1995 and 21.10.1995 i.e. less than a period of six months from the date when the application was moved and even less than two months of the eligibility certificate issued by the DLSC. 9. In my view, once the assessee has brought to the notice of the DLSC that certain machines are to be installed in the Industrial Unit and in case machines are received later, there would be a good reason for allowing benefits and such beneficial provisions should not be taken in such a technical manner as has been taken not only by the DLSC but also by the Tax Board. The assessee appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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