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TMI Blog2018 (10) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... that the tax exemption could be enjoyed only upto certain ceiling of manufacture or value of the specified goods. Held that:- The admitted position is that the exemption certificate issued by the Government did not indicate any limit upto which such exemption could be enjoyed. Though the Board had written a letter dated 06.03.2009 conveying the department that the assessee had exceeded the ceil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : MR PRANAV TRIVEDI, AGP (1) For The Respondent : MS NIYATI K SHAH (2935) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals involve similar questions and same assessee. We may therefore, notice facts from Tax Appeal No. 1195 of 2018. This Tax Appeal is filed by the State Government challenging the judgement of the Value Added Tax Tribunal [&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility certificate on the part of the appellant? 4. Any other substantial question of law that this Hon'ble Court may deem fit for the interest of justice? 2. The respondent-assessee is a manufacturing unit recognized by the Gujarat Rajya Khadi Gramodhyog Board ['the Board' for short]. It was a registered dealer under the Value Added Tax Act. The Board had issued eligibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 conveying that the respondent-assessee had far exceeded the exemption limit. It also conveyed that the assessee was providing the detergent to one Hipoline company. The assessee had therefore used the exemption for bypassing the taxes in connection with purely commercial activities. The entire issue therefore resurfaced. Departmental authorities confronted the assessee with such communication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng set out by the Board. Admittedly, the department had written several letters to the Board asking for such details which were not forthcoming. The authorities therefore cannot proceed on the singular assertion of the Board in the said letter dated 06.03.2009. In totality of the facts of the case, it would therefore emerge that there was neither any exemption limit prescribed in the exemption cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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