NDLI: Pondicherry State Cooperative Consumer Federation Ltd. Vs. Union Territory of Pondicherry

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Pondicherry General Sales Tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Pondicherry General Sales Tax Act, 1967 - s. 19 - Sales Tax - Exemption from - To Small Scale Industry - Assessee involved in packaging of oil for retail sale having certificate as Small Scale Industry - Exemption granted by a G.O. - Later denied by State on the ground that the activity did not amount to manufacture - Held: In view of the certificate of Small Scale Industry and the exemption having been granted, State cannot to allowed to deny the exemption.The assessee, used to purchase Palmolive Oil in bulk and packed the same for the purpose of selling in retail. Assessee was certified as Small Scale Industry and was exempted from payment of Sales Tax for five years vide a G.O. Ms. No. 15/74/FIN (CT) dated 25.6.1974. Department passed assessment order denying the exemption on the ground that G.O. dated 25.6.1979 was not applicable, as the packing did not amount to manufacture. In appeal, tribunal granted the exemption to the assessee, but the High Court denied it. Hence the present appeal.
Judge	Hon'ble Mr. Justice V.S. Sirpurkar
Petitioner	Pondicherry State Cooperative Consumer Federation Ltd.
Respondent	Union Territory Of Pondicherry
SCR	[2007] 11 S.C.R. 1118
Judgement Date	2007-11-13
Case Number	8315

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Pondicherry State Cooperative Consumer Federation Ltd. Vs. Union Territory of Pondicherry