\. IN THE HIGH COURT OF JTJDICAia@3 AT JABJAPUR (M.P»). WRTT Pri TIT 10 K I-D . 1 -^f ^ O F 20 O O . PET-ITION UNIER ARTICLES 226 / 227 OF THE CONSTITOTION OP INDIA. PETICTONER M/S ^IBIKA POHA II-SUSTRIBJQ, Laktoll^ Rajnandgaon^ fchio-ugh p rop riL efco r S hrl Ki shan Khandel ^eJ. ^ ^n of lafce Rllehtran Khanc^lwal, aged aboufi 50 years, resldenfc of Lakho.li R^a.d^ Rajnandgeor^ I&sfc^lcfc RJiJ NANDGAO l^ M .P . '^ ^. .^ RESPONHENPS ;\^. ^" ^ ^.y 1SR^L3._ 1. Tffi STATE OP MADHYA PRADESH Through .'^crefeary in the Departmenfc of Oomraercial Tax ^ Vall-abh Bhawar^ BHOPAL, M.P. ADDITIOI'3M. ?2./SALES TAX OPFICER, Rajnandgaon, I&s fcri.ct Raj nandgao n, M.p. ?. COMF/IERCTXAL TAX C ffl.IISSIOISR IHDOlS,/ BHOPAL/M.P. ^ __^ AOV ^3 l^l0^ ^ "^G ST^TE- GT cV^^TT-S:^ 1 £a_rtl·CULars_^f__fehe_pe_feiJ;i2J2Jl1^\'^^- 'T^^ £)E'CB(!~^ . As given in fche cause fcifcle atoveT" r"^ ' ' v ^_, \^^^ ^ _/ -JT^1 TA^ S^^^:L^^"~ 2 Parti cul ^js,of^e.resppndenfcs» H1r\Y V ^ V^ -^A , AS glv.n l n the c.use tl tle atove. ^^"^: ^<-yp^<>; I "~ .------ —--~- - --- —-'- V^<c^<T^^-^j^|^ particulars of fche order agairisfc which fche petifcion ls M, ^ macte. ^o N81Q3 ^t? .'K Petitloner H3GH COURT OF CHHATTISGARH AT BSLASPUR WRIT PETiTION N0. 1514 of 2000 M/s. Ambika Poha Industries Versus Respondente State of Chhattisgarh & others WRIT PETiTiON UNDER ARTICLE 226/227 OF THE CONSTITUTION OF INDiA (SB : Hon'bie Mr. Satish K. Agnihofrj, J.) Pre®ent:- Shri Ashok Das Vaishnav, Advocate for the petitioner. Shri A.S. Kachhawaha, Dy. Advocate General for the State/ respondents. (ORAL) (Passed on 26th day of Juiy, 2010) 1. Learned counsei appearing for the petltioner submits that the petitioner exemption from payment of saies tax on saie of Poha & Chiwri on the of eiigibility certified (Annexure P-3), whereunder Poha is exempted from payment of saies tax. Learnedicounsei further submits that if the turn over is more than 5 Lacs per annym under C!ause 5 of the ellgibiiity certificate dated 18/4/1990 (Annexure P-3), the assessee is required to produce the certificate duly signed by the Chartered Accountant before the Saie Tax Officer on claimjng of exemption. Ciause 5 of the eligibiiity certificate reads as under:~ "5. The certificate of eligibility wiil be valid only if unit produces a certificate regarding its production in the reievant period duly signed by the chartered Acctt. Before the Saie Tax Officer on the claim for exemption exceeds Rs. 5 Lakhs p. annum." 2. Shri Das further submits that the petitioner isi ciaiming a sum of Rs. 5,566/- and 69,736/- which does not require any certificate from the Chartered Accountant. There is no dispute with regard to the exemption from the saietax amount, if does not exceed Rs. 5 Lacs. 3. Shri Kachhawaha, iearned counsel appearing for the State reiying on the ietter of the petitioner insisting on deposit of al certificate regarding its production duiy signed by Chartered Accountant< 2 ^ 4. On hearing of learned counsei for the parties, perused the pleadings and the documents appended thereto, it is evident that Ciause 5 of Saie Tax Certificate dated 18/4/1990 does not contemplate production of certificate dulysigned by the Chartered Accountant, if the sale does not exceed Rs. 5 Lacs per annum. Thus, the contention of the State counsei is without any basis and deservesto be rejected. Accordingly, If the petitioner has submitted a case for exemption of sales tax, which does not exceed Rs. 5 Lacs, then the petitioner, is entitied to the same and accordlngiy, the writ petltion is aiiowed. 5. In view of the foregoing, the petitloner is entitled to refund of the amount within a period of 2 monthsof the grant of eligibility certificate wlth interest @ 6% per annum caicuiated from the date of payment of tax to the date of refund. 6. The writ petition is allowed. No order asto costs. Sd/- Satish K. Agnihotri Judge Ashok