9911796707
TMI Blog2012 (4) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. Shri Rahul Jain, Deputy Advocate General, for the State. By this petition, the petitioner has prayed for quashing of order dated 30.8.2002 passed by the Assistant Commissioner, Commercial Tax, Jabalpur, whereby it has been reassessed to commercial tax for the period 1996-97. The petitioner has also prayed for quashing of order dated 18.6.2004 whereby the Additional Commissioner, Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the State or Central Act and who fulfilled the prescribed conditions were made entitled for exemption from the payment of tax till they reach the limit which is equal to the capital investment in the fixed assets for a period of 11 years, whichever is earlier or less. In the case at hand, purchasing dealer Maihar Cement furnished a declaration for exemption as a result of which the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration, the petitioner was not expected to get the certificate or the eligibility investigated. Admittedly, on identical facts and circumstances of the case, a Division Bench of this High Court vide order dated 24.1.2012 passed in Writ Petition No.1033/2007 has already quashed similar orders imposing liability upon the petitioner. The Division Bench has also held that section 21 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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