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TMI Blog2023 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... scheme of incentives or under the CST Act. This has not been referred to either by the Assessing Authority or Joint Commissioner of Sales Tax (Appeal) Aurangabad. It is also not in dispute that the notification issued under Section 8(5) of CST Act in the year 1980 is not amended / modified / withdrawn at any point of time. Therefore, the Tribunal was correct in holding that the pro-rata exemption granted was not correct and respondent was entitled to 100% exemption - Section 93 of MVAT Act also will not be applicable to the facts in hand. There are no infirmity in the order passed by the Tribunal - appeal dismissed. - K. R. SHRIRAM Dr. NEELA GOKHALE, JJ. For the Appellant : Mr. Himanshu Takke, AGP. For the Respondent : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l came to be filed. 3. Before we go into the impugned order, we have to note that in the assessment order, the Assessing Authority has stated that as per Section 93(1)(A) of MVAT Act, pro-rata is required to be applied in the circumstances of increase of capacity and increase in investment. The Assessing Authority has also accepted the fact that the Joint Commissioner of Sales Tax (Appeal), Aurangabad, has granted entitlement certificate to respondent on the basis of investment and there is no increase in the production capacity of the dealer and he has fixed the pro-rata exemption. Why Section 93 (1)(A) of MVAT Act was applicable to respondent s case has not been discussed because admittedly the entitlement certificate of respondent was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or as the case may be, acquisition of new fixed capital assets. 5. Respondent is claiming exemption and has been granted exemption earlier as per notification issued under Section 8(5) of the CST Act and as per the 1993 package scheme of incentives. Admittedly, there is no provision for reduction of exemption either under the 1993 package scheme of incentives or under the CST Act. This has not been referred to either by the Assessing Authority or Joint Commissioner of Sales Tax (Appeal) Aurangabad. It is also not in dispute that the notification issued under Section 8(5) of CST Act in the year 1980 is not amended / modified / withdrawn at any point of time. Therefore, the Tribunal was correct in holding that the pro-rata exemption grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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