2014 (6) TMI 1033

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....r was registered as a dealer under the provisions of Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the KST Act"). It was categorized as a Tiny Industry located in Zone II Industrial area of Udupi District. According to the petitioner, it was entitled to sales tax exemption, under the State Government Notification issued by the Department of Industries and Commerce dated 15/11/1996 (Annexure-F) and Government Order dated 15/03/1996. In terms of the above, petitioner was issued certificate dated 21/03/2001 granting exemption from payment of sales tax for a period of seven years commencing from 01/06/2000 and limiting the same to80% of the investment made on the fixed assets, which worked out to Rs. 20,26,400/-. A copy of that cer....

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....have heard the learned counsel for the petitioner and learned Addl. Government Advocate for the respondent and perused the material on record. 5. While drawing my attention to various documents annexed to the writ petition as well as Section 5 of the KVAT Act it was contended by the learned counsel for the petitioner that while issuing a fresh entitlement certificate under the provisions of the KVAT Act, no condition of the earlier entitlement certificate at Annexure-A should have been altered. She submitted that the condition regarding turnover is not in accordance with the Government Order and notification, but contrary to the entitlement certificate dated 28/01/2001. Therefore, that certificates as well as the endorsement dated 03/08/2....