2023 (11) TMI 462

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....u Takke, AGP. For the Respondent : Mr. C. B. Thakar. P.C. : 1. Appellant is impugning an order passed by the Maharashtra Sales Tax, Tribunal, on 14th October 2021 allowing the appeal that respondent-assessee had filed against the impugned order passed by the Joint Commissioner of Sales Tax (Appeal) Aurangabad Division, Aurangabad. 2. Respondent is a company registered under the Maharas....

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....n sold under CST Act. The Assessing Authority, however, applied pro-rata test and granted proportionate exemption in proportion of expansion. It is against this order an appeal was preferred by respondent before the Joint Commissioner of Sales Tax (Appeal), Aurangabad. Against that order, the appeal which was disposed by the Tribunal came to be filed. 3. Before we go into the impugned order, we....

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....n of new fixed capital assets. Section 93(1) reads as under : "93. Proportionate incentives to an Eligible Unit in certain contingencies :- ^1(1) Notwithstanding anything to the contrary contained in any Package Scheme of Incentives, any Eligible Unit, to whom the Eligibility Certificate and Certificate of Entitlement have been granted at any time before or after the appointed da....

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....ixed capital assets. It is not appellant's case that the eligibility certificate or certificate of entitlement has been issued to respondent on account of increase in production capacity, or as the case may be, acquisition of new fixed capital assets. 5. Respondent is claiming exemption and has been granted exemption earlier as per notification issued under Section 8(5) of the CST Act and as pe....