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Rajasthan Govt. doesn't allow partial exemption for levy on cement.
Rajasthan Govt. doesn't allow partial exemption for levy on cement.
Rajasthan Govt. issued a notification that partial exemption of 50%/75% is allowed on the basis of increase in % of entire inter-State sales & decrease in % of stock transfers but the benefit under the said notification was not available on levy cement. A cement manufacturer claims the benefit under the same scheme despite of fact that it is not available on levy cement. SC dismissed the appeal as they cannot oppose the law made at any cost.-900300
1. J.K Laxmi Cement most successful manufacturer of cement is petitioner in this case.
2. It has set up a unit in Rajasthan where the government had issued a notice stating that partial exemption of 50%/75% is allowed on the basis of increase in the percentage of the entire inter-State sales and decrease in percentage of stock transfers but the benefit under the said notification was not available on levy cement.
3. Despite of the fact that exemption is not allowed on the inter-state sales of cement petitioner claimed the partial exemption along with the charge of tax at concessional rate of 6% at the same time.
4. It is the condition stipuated in the notification that both the benefits can't be claimed at the same time.
5. The benefits can't be claimed without that submission of forms C and D for inter-state sales and the main motive the govt.to issue such notice is to increase the sales.
6. Assessee didn't availed such forms.
7. HELD- Supreme court dismissed such appeal claiming benefit which is strctly prohibited for cement manufacturers and the can't effect the law to benefit petitioner.[In favour of Revenue]
Case Reference - J.K. Lakshmi Cement Ltd. VS. Commercial Tax Officer, Pali.
