2008 (2) TMI 826

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....d under section 40 of the Kerala General Sales Tax Act, 1963 challenging exhibit P-8 order of the Commissioner of Commercial Taxes declining to entertain an application for clarification filed by the appellant under section 59A of the KGST Act. The appellant, a medium-scale industrial unit, applied for sales tax exemption on the products manufactured by it. Based on the recommendation issued by th....

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....er on the ground that he has no authority to clarify on the exemption certificate issued under notification S.R.O. No. 1729 of 1993. We are of the view that the Commissioner is right in declining to clarify the exemption certificate as he has no powers under section 59A of the Act to clarify the exemption certificate issued by concerned authority under S.R.O. No. 1729 of 1993. Section 59A authori....

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....emedy by way of appeal is provided against exemption certificate before the appellate committee under the manual of sales tax exemption issued by the Government. The opening words of section 59A themselves make it clear that wherever appellate or revisional remedy is there before any court or Tribunal or before any authority, the Commissioner is not entitled to interfere with such matters in proce....