2012 (4) TMI 740

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.... petitioner. Shri Rahul Jain, Deputy Advocate General, for the State. By this petition, the petitioner has prayed for quashing of order dated 30.8.2002 passed by the Assistant Commissioner, Commercial Tax, Jabalpur, whereby it has been reassessed to commercial tax for the period 1996-97. The petitioner has also prayed for quashing of order dated 18.6.2004 whereby the Additional Commissioner, Com....

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....under the State or Central Act and who fulfilled the prescribed conditions were made entitled for exemption from the payment of tax till they reach the limit which is equal to the capital investment in the fixed assets for a period of 11 years, whichever is earlier or less. In the case at hand, purchasing dealer Maihar Cement furnished a declaration for exemption as a result of which the petition....