- (1.) THIS is a revision against the order of the Deputy Commissioner, Excise and Taxation (Appeals), Jaipur dated 6. 9. 1962.
(2.) THE brief facts of the case are that the petitioner applied for grant of Exemption Certificate to the Assistant Sales Tax Officer on 22. 3. 62 for the year 1961/62 from 9. 11. 61 to 31. 3. 62 for purchase and sale of raw wool. THE Assistant Commi-ssioner held that the exemption certificate can be granted only from the date of application and not with retrospective effect. THE petitioner went in appeal and the Dy. Commissioner (E & T) also upheld the view of the Assistant Sales Tax Officer. Hence the petitioner has come in revision before the Board of Revenue. The counsel for the petitioner has argued that the exemption certificate should have been validated for the whole year irrespective of date of application and date of issue. In support of his contention he has cited Supreme Court ruling reproduced below: ". . . . . . . . as the tax under the Act was yearly and was to be paid on the taxable turnover of a dealer the exemption whenever it came in, the year for which the tax was payable would exempt sales of those goods throughout the year, unless the Act said that the notification, was not to have this effect or the notification fixed the date for the commencement of the exemption. In the present case the notification did not fix the date from which the exemption was to operate because the Act omitted to make such provision enabling the State to do so and the exemption therefore must operate for the whole year during which it was granted. " The counsel for the petitioner has shown the notification No. F. 5 (29/e&t/61 I and No. F. 5 (29/e&t/61 /iii dated 11th April, 1961 regarding the grant of exemption on sale and purchase of raw wool which purports to say that the exemption shall be operative for the current financial year i. e. 1st April 1961 to 31st March, 1962. The Government Advocate has conceded that the exemption certificate will be operative for the whole fiscal year during which such certificate has been granted and he has nothing to say in view of the decision of the Supreme Court. I have heard both the counsel for the parties and have carefully gone through the entire record. In view of the Govt. Notification cited above read with the decision of the Supreme Court the exemption certificate will be operative for the whole year during which it has been granted and not from the date of application or date of issue of the exemption certificate. I, therefore, accept the revision and set aside the order of the Assistant Sales Tax Officer dated 18. 4. 62 and Dy. Commissioner, E&t, dated 6. 9. 62 to the extent that the exemption certificate will be operative for the full fiscal year during which it has been granted. .;