2005 (7) TMI 632

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Constitution of India for claiming the following relief: "7(i) To issue a writ of mandamus requiring the correspondent and in particular District Level Committee to consider the application of the petitioner keeping in view the option exercised by the petitioner and further direct the authorities concerned to properly process the application and adjudicate upon the same in accordance wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1993 on its goods (made of soya). According to the petitioner, it is also entitled to claim exemption for the period in question from payment of purchase tax in addition to sales tax and since the impugned certificate is only confined to exemption from payment of sales tax and not purchase tax and hence, it is bad. In other words, the petitioner wants exemption from payment of purchase tax which h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... counsel for the parties and having perused record of the case, I find no merit in this petition. In my considered view, no fault can be noticed in the certificate of exemption granted to the petitioner in accordance with the requirement of notification then in force being the latest one dated October 16, 1986 mentioned in the certificate. The petitioner has got the benefit of the exemption not....