2014 (4) TMI 449

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent : None. ORDER Notice to the respondent has not been served. The Reference was made in the year 1999 and the order impugned based on which the Reference is made has been passed by the Board of Revenue, on 10.10.1995. Even though the Reference is pending since 1999, till date even notice to the respondent is not served and the whereabouts of the respondent is also not available. R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as not paid tax, it cannot be said that the set off available @ 2.5% for the taxable range of 1.5% cannot be made applicable. Based on a judgment rendered by this Court in the case of New Shakti Iron & Steel Rerolling Mills Vs. State of MP and others, (1992) 25 VKN 409, it has been beld that once the dealer is exempted in accordance to the Notification of the State Government, then merely on the g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te of the difference between the two rates, the resultant being 1.5% only. It is a matter of no consequence that the petitioner had not to pay actually by virtue of the exemption granted u/s 10 of the Entry Tax Act any amount by way of entry tax. That means that although the petitioner would otherwise have been liable to pay entry tax under the provisions of that Act @ 2.5%, it is by virtue of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... u/s 12 of the Sales Tax Act. One cannot visualize any contingency in which such a provision for exemption is made by virtue of the special power vested in the State Government under section 10 of the Entry Tax Act. That would, in effect, be depriving a person otherwise entitled to the benefit of Section 10 of the Entry Tax Act setting at nought the effect of the exemption under section 10 if it w....