TaxTMI 
TaxTMI 
2006 (10) TMI 414
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....ses is whether the petitioner is entitled to sales tax exemption as an industrial unit set up by harijans under notification SRO No. 969 of 1980 dated October 21, 1980. We have heard senior counsel Dr. K.B. Mohammed Kutty appearing for the petitioner and Special Government Pleader Sri. V.V. Asokan appearing for the respondent. Notification SRO No. 969 of 1980 provides among other things sales ta....
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....d exemption from April 1, 1979 onwards, it appears that the petitioner was collecting and remitting tax for six months in 1979-80. However, according to the petitioner, collection was later discontinued and the petitioner claimed exemption. It is obvious from the records that no certificate of exemption was obtained or produced by the petitioner from the Industries Department. According to the pet....
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....decision by KIRTADS itself entitles the petitioner for exemption because the notification does not use the word scheduled caste or scheduled tribe and the eligibility is for small-scale industrial units set up by "harijans". It is not known as to whether the Government meant by harijans all members of scheduled caste and scheduled tribe community. It is a known fact and Government Pleade....
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.... employed at a given time, which is not borne out by records. Therefore we are satisfied that none of the authorities, including the Tribunal, has rightly considered the exemption with reference to the conditions stated in the notification. It is now reported by Government Pleader that petitioner has remitted tax for all the years and filing of tax revision cases is only for refund. We do not thi....