Exemption from payment of additional toll chargeable on capital goods imported for substantial expansion not available in 2006

Chenab Textile Mills Vs State of J& K and others (Jammu & Kashmir High Court) Jammu Kashmir High Court held that the petitioner is not entitled to the benefit of exemption from payment of additional toll chargeable on capital goods imported by it for undertaking substantial expansion of its unit in the year 2006 as the benefit for the time was made available in the year 2008. Facts- In compliance to the judgment passed by this Court in OWP No.161/2007 (supra), Deputy Excise Commissioner, Toll Post Lakhanpur considered the entire matter and vide order No.1719/A/LKP dated 03.04.2013 reje...