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The Commissioner Trade Tax v. S/S Karm Singh Balwant Singh - SALES/TRADE TAX REVISION No. 1293 of 1999  RD-AH 20356 (30 November 2006)
TRADE TAX REVISION NO.1293 OF 1999
The Commissioner, Trade Tax, U.P. ....Applicant
S/S Karm Singh Balwant Singh, Moradabad. .Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 31.07.1999 relating to the assessment year 1979-80.
Dealer/opposite party (hereinafter referred to as "Dealer") claimed to be karkhanedar and claimed exemption on the turn over of silli gulli in view of the notification no.ST-II-8453/X-1(2)-75, dated 01.10.1975 read with notification no.ST-1771/X-6(19)-78-U.P. Act XV-48-Order-79, dated 28.02.1979. The claim of exemption has been allowed in view of the decision of this Court in the case of M/s Sikka Metal Works, Moradabad Vs. Commissioner of Sales Tax, reported in 1992 UPTC, 1342.
Heard Learned Standing Counsel. Despite the service of notice no one appears on behalf of the dealer.
Learned Standing Counsel submitted that unless the dealer fulfilled all the conditions mentioned in the aforesaid two notifications dealer is not entitled for the exemption. He submitted that the Tribunal has not considered whether the conditions of the aforesaid notifications has been fulfilled or not. He submitted that the decision of this Court in the case of M/s Sikka Metal Works, Moradabad Vs. Commissioner of Sales Tax (Supra) has been considered in the decision of this Court in the case of Radha Ballabh Satish Chandra Bhatta Street, Moradabad Vs. The Commissioner of Trade Tax, U.P., Lucknow, reported in 2005 NTN (Vol.26), 188 and on consideration of the aforesaid decision it has been held that the exemption is not admissible unless the conditions mentioned in the notifications are fulfilled.
I have perused the order of the Tribunal and the authorities below and given my anxious considerations to the submissions made by the learned Standing Counsel.
Perusal of the order of the Tribunal reveals that it has only relied upon the decision in the case of M/s Sikka Metal Works, Moradabad Vs. Commissioner of Sales Tax (Supta) without considering whether dealer has fulfilled the conditions of the notifications or not. The decision in the case of M/s Sikka Metal Works, Moradabad Vs. Commissioner of Sales Tax (Sura) has been considered by this Court in the case of Radha Ballabh Satish Chandra Bhatta Street, Moradabad Vs. The Commissioner of Trade Tax, U.P., Lucknow (Surpa) and it has been held that the circular dated 10.05.1979 has not relaxed the condition of the notification dated 01.10.1975 and unless the conditions of the notifications are fulfilled exemption can not be granted. In these circumstances, matter requires reconsideration by the Tribunal. Tribunal is directed to consider whether the dealer has fulfilled the condition of the notifications for the claim of exemption or not.
In the result, revision is allowed. Order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh in the light of the observations made above.
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