2012 (9) TMI 348

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....llant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Appellant filed these appeals against common impugned order passed by Commissioner of Customs (A). Appellant filed refund claims seeking refund of Special Additional Duty (SAD) of Customs paid by the appellant in respect of the goods cleared to Domestic Tariff Area (DTA). 2. ....

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....not exempted by the State Government from the payment of Sales tax and in the present case, there is exemption from the payment of Sales tax under a Notification. 4. Contention of the appellant is that the Notification issued by the State Government is to the industry and not to the goods in question. The Notification is issued under Section 19C of Karnataka Sales Tax Act which empowers th....

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....-97) provides as under : "In exercise of the powers conferred by Section 19-C of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). The Government of Karnataka hereby exempts the tax payable under the said Act for a period of ten years or defers the tax payable under the said Act for a period of twelve years in respect of goods manufactured by units from the date of commencement of c....