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TMI Blog2019 (11) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... the KST Act cannot be considered. In view of the assessment orders relating to the tax periods herein having reached finality and the revised entitlement exemption certificate as well as the revised tax exemption certificate being unchallenged, the order of this Court in W.P.No.47236/2013 having duly complied by the respondent authority, no request made by the petitioner to adjust the unallowed amount can be considered by the respondent authority at this stage. Moreover, such claim is barred by limitation. Petition dismissed. - WRIT PETITION No.49972/2019 (T – RES) - - - Dated:- 24-10-2019 - MRS. S. SUJATHA J. PETITIONER [BY SRI SANDEEP HUILGOL, ADV.] AND: RESPONDENT [BY SRI T.K. VEDAMURTHY, AGA.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.06.2000 and thus the last date for availment of exemption in terms of the KST Certificate was 31.05.2007. However, pursuant to the VAT regime, the petitioner approached this Court in W.P.No.47236/2013 assailing the entitlement certificate dated 19.06.2006, revised entitlement certificate dated 24.07.2006 and endorsement dated 03.08.2013, whereby it was stated that the entitlement to tax exemption would be on the turnover exceeding ₹ 42,69,319/-. The condition that if the turnover of the petitioner exceeds the aforesaid amounts, then it would be entitled to sales tax exemption, otherwise not. The same was challenged before this Court by the Assessee on the premise that the same is contrary to the Original Certificate dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent authorities have limited tax exemption to ₹ 1,55,867/- under the KST regime. Learned counsel would submit that though the petitioner had challenged the certificate relating to the VAT period in W.P.No.47236/2013, it was obligatory on the part of the department to consider the tax entitlement of the petitioner even in the KST regime in terms of the original certificate dated 21.03.2001. Hence, the rectification application submitted by the petitioner ought to have been considered in the light of the original certificate and the tax exemption ought to have been allowed/adjusted/refunded to the petitioner. 4. Learned Additional Government Advocate supports the order/endorsement issued. 5. Having heard the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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