except by authority of law. The
authority to levy tax or grant exemption therefrom vests absolutely
in the Parliament and no other body, howsoever high ... collected in accordance therewith and no
person has power to grant any exemption therefrom. The treaty
making power under Article 73 is confined only
held that the assessee has already got remission by way of exemption from sales-tax and there is no ground for taking notional sales ... production in November, 1982.
B. The incentive was in the form of exemption from liability for payment of sales tax for a period
date from which the respondent is entitled to the
benefit of exemption contained in the notification dated March 1, 1986,
issued by the Govt ... Central Excise Rules, 1944. While the appellant contends
that the benefit of exemption can be availed only with effect from the date
on which
Official Gazette, hereunder; (c) under a licence granted under Section 20 or exemption granted by the Commission under Section 26 or under a sanction granted ... been granted or given shall- (i) be deemed to be licensees or exemption holders under this Act on the terms and conditions on which
been converted into rubber plantation before 1.1.1970 also got the
benefit of exemption under the said Section. The Taluk Land Board
rejected the contentions ... plantation on the lands before 1.1.1970, the position as to
exemption of the lands from the calculation to ceiling area is not
affected
Narang Hotels And Resorts Pvt. Ltd. vs State Of Maharashtra And Ors. on 9 October
these appeals is one with regard to the eligibility for exemption from payment of sales tax under the Notification ... According to them, the sales turnover of their product is entitled to exemption from payment of sales tax for a period of seven years under
received by the assessed- company from the State Government by way of exemption/reduction of sales-tax.
15. Briefly, the facts of the case ... read with section 2(21) of UP General Clauses Act, 1904, granted exemption from payment of the sales-tax in respect of any goods manufactured
therefore, any goods are brought in India, which enjoy the exemption from the
payment of customs duty on certain conditions then, the Customs Officer will ... exempted goods and have not complied with the conditions of
which the exemption was granted, that would certainly be an act of smuggling,
in which
instant writ petitions are challenging the denial of the benefit of exemption from sales tax as provided for under G.O.Ms. No. 108, Industries ... dated 20-5-1996. The petitioners herein claim the benefit of exemption in respect of the sales tax in accordance with the said policy decision
