Important Case Law

CA. O.P. Agarwalla (C.A.) (2916 Points)

20 November 2007  
Pondicherry State Cooperative Consumer Federation Limited vs Union Territory of Pondicherry  [SUPREME COURT OF INDIA, 13 Nov 2007]
Pondicherry General Sales Tax Act, 1967 - Judgment of High Court denying the exemption from payment of Sales Tax is under challenge in this appeal - Held, since in the present case the exemption was granted to all small scale industrial units registered with the Director of Industries and since the Assessee was recognized and certified as a small industrial unit, engaged in the activity of re-packing of edible oil and further since the exemption was granted with the open eyes to this particular industry, the State cannot be allowed to run around and take a stance that the appellant - assessee was not entitled to the exemption on the ground that it did not manufacture any goods - Appeal allowed