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TMI Blog2017 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... he certificate of entitlement if is inconsistent with any of the provisions of this Act, rules or notification issued under the Act or any of the relevant package scheme of incentive shall be cancelled by the Commissioner after giving the eligible unit an opportunity of being heard. There is no dispute among the parties that the entitlement certificate of the respondent/unit is not cancelled and was in force at all material time. The entitlement certificate is in force and as long as the entitlement certificate is in operation, the Petitioner would be entitled for exemption benefits qua the activity referred to in the entitlement certificate - appeal allowed - decided in favor of assessee. - Sales Tax Reference No. 67 of 2009, Reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for exemption from payment of tax. 3. The learned counsel for the Respondent supports the order and submits that the entitlement certificate is in force and till the time the entitlement certificate is in force, the respondent would be entitled to exemption from payment of tax. The conversion of raw milk into slim/skim is very much part of the entitlement certificate. As such the Respondent is entitled for exemption. The learned counsel relies on the order passed by this Court in the case of Additional Commissioner of Sales Tax, VATIII, Mumbai vs. B. G. Chitale decided on 22/9/2011 bearing Sales Tax Application No.5/2011 in Reference Application No.73/2010. 4. We have considered the submissions canvassed for the respective parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eets, butter oil, and food ingredients like Bakery Mix, Ice cream mix, etc 90 lac ltrs p.m. Page No.3 Required 2) Milk5 NP Vitamin and Vegetable Oil, Chemicals, Consumable Stores Packing Materials Milk 5 NP, Vitamin and Vegetable Oil, Fuel, Chemicals, consumables stores, packing material, Milk Powder, Butter and Butter Oil The above modification is considered effective from 11/01/1996 passed on the addenda to the Eligibility Certificate 6. Section 41C would be relevant to be considered. The same reads thus: 41C. Cancellation of Certificate of Entitlement. (1) Notwithstanding anything contained in this Act, or in any judgment, decree or or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption from payment of tax under entry 136 or as the case may be under entry E3 of the schedule to the notification issued under Section 41 and such unit shall surrender to the Commissioner, the Certificate of Entitlement, together with all declarations in Form 'BC' within fifteen days from the date of such cancellation. 7. Perusal of the said provision manifests that on and from the date of cancellation of entitlement certificate the unit shall cease to be eligible for exemption from the payment of tax. The procedure is also laid down for cancellation of the entitlement certificate. 41C (1) (b) lays down that the certificate of entitlement if is inconsistent with any of the provisions of this Act, rules or notification issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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