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of <h1>Court rules in favor of petitioner in sales tax exemption case, clarifying eligibility for cashew processing activities.</h1> The court ruled in favor of the petitioner, a registered dealer under sales tax acts, in a case involving the interpretation of an eligibility certificate ... - Issues:1. Interpretation of eligibility certificate for sales tax exemption.2. Dispute regarding the processing activities entitled to exemption.3. Retrospective application of an amended eligibility certificate.Analysis:1. The petitioner, a registered dealer under sales tax acts, sought a writ challenging the withdrawal of sales tax exemption on cashew kernel sales based on an eligibility certificate. The certificate initially mentioned only cashew-nut processing for exemption. The petitioner argued that an amended certificate recognized both cashew-nut and cashew kernel processing for benefits under a government order. The court held that the certificate is evidence of entitlement, and benefits under the government order cannot be denied due to an officer's misunderstanding. The court rejected the argument that the amended certificate could not have retrospective effect, as the Industries Department also recognized both processes for benefits.2. The dispute centered on the interpretation of the eligibility certificate and the scope of activities entitled to sales tax exemption. The second respondent revised assessments, contending that the certificate only covered cashew-nut processing, not cashew kernel. The petitioner sought relief through writ petitions, arguing that both processes were eligible for exemption under the government order. The court sided with the petitioner, emphasizing that the certificate's understanding by the issuing officer does not limit entitlement under the government order. The court upheld the petitioner's claim that both cashew-nut and cashew kernel processing activities were covered for exemption benefits.3. The court addressed the retrospective application of an amended eligibility certificate recognizing both cashew-nut and cashew kernel processing for sales tax exemption. The government pleader argued against retrospective application, citing the original certificate's limitations. However, the court held that the certificate's purpose is to evidence entitlement, and the benefits under the government order cannot be denied based on an officer's interpretation. The court emphasized that the amended certificate aligned with the current understanding of the Industries Department, supporting the petitioner's claim for exemption benefits. Consequently, the court allowed all four writ petitions, ruling in favor of the petitioner and making the rule nisi absolute.
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