High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Durga Trading Co. Ltd. - SALES/TRADE TAX REVISION No. 989 of 2004  RD-AH 3329 (14 February 2006)
TRADE TAX REVISION NO.989 OF 2004
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
M/s Durga Trading Co., Anandnagar, Maharajganj. ....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 20.12.2003 for the assessment year 1988-89.
Dealer/opposite party (hereinafter referred to as "Dealer") had purchased paddy and sold the same against Form 3-B and claimed exemption on the purchases. The exemption had been disallowed by the assessing authority on the ground that the sale against Form 3-B was made in the subsequent year. Tribunal has allowed the exemption.
Heard learned Standing Counsel.
Learned Standing Counsel submitted that the dealer is not entitled for the benefit of exemption because the dealer is not holding recognition certificate. Submission of learned Standing Counsel is devoid of any merit. Paddy is declared commodity under section 14 of the Central sales Tax Act and, therefore, under section 4-B (a-1) of the Act, goods sold or supplied by the dealer, who is first purchaser thereof, to another dealer, holding a valid recognition certificate under sub-section (2), in respect thereof is not liable to tax. In the present case, dealer, who issued Form 3-B holds recognition certificate under section 4-B of the Act. Thus, the dealer, who is first purchaser sold paddy to the dealer, holding recognition certificate is entitled for the exemption under section 4-B (a-1) of the Act.
In the result, revision fails and is accordingly, dismissed.
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