MAIHAR CEMENT Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) UNDER section 8(5) section 8(5) of the Central Sales Tax Act 1956, an exemption in respect of inter-state sales was granted by the Government by a notification dated 19.2.1991.

(2.) THE exemption was in respect of certain industries and was available subject to certain conditions eg. holding of eligibility certificate.

(3.) THE contention of the petitioner is that once exemption was granted to the petitioner, it became a vested right and could not have been taken away; and therefore the petitioner was entitled to continue to avail the exemption even after the amendment of 2002 without furnishing Form-C.