2009 (8) TMI 1116

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....NDRAN NAIR J.-This writ appeal is filed against the judgment of the learned single judge upholding exhibits P5 and P5(a) orders issued by the assessing officer forfeiting collected tax under section 46A(1) of the Kerala General Sales Tax Act, 1963. We heard learned counsel appearing for the appellant and the Government Pleader for respondents. The petitioner, an SSI unit engaged in manufacture of ....

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....olding that tax collected during the period of exemption is liable to be forfeited. Counsel for the appellant contended that forfeiture affects the appellant adversely because forfeited tax is set off against exemption and therefore the appellant loses the benefit of tax exemption. The Government Pleader submitted that both forfeiture as well as set-off of the same against certified exemption amou....

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....1). However we feel forfeiture of the collected tax amount and again set off of the same against the total amount of exemption will lead to loss of the benefit for no fault of theirs. We therefore feel that the forfeited amount should not be set off from the total amount of exemption granted to the petitioner. We feel the full amount of exemption granted for the period provided in the certificate ....