High Court of Judicature at Allahabad
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M/S Jaggarnath Agro Industries, Dighwat Saiyad Raja v. The Commissioner Of Trade Tax, U.P. At Lucknow - SALES/TRADE TAX REVISION No. 1969 of 2004  RD-AH 1193 (19 October 2004)
TRADE TAX REVISION NO.1969 OF 2004
TRADE TAX REVISION NO.1970 OF 2004
TRADE TAX REVISION NO.1971 OF 2004
TRADE TAX REVISION NO.1972 OF 2004
M/s Jaggarnath Agro Industries, Chandauli. ....Applicant
The Commissioner of Trade Tax, U.P., Lucknow. ....Opp.party
Hon'ble Rajes Kuamr, J.
These four revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 20.05.2004 relating to the assessment years 1998-99 and 98-99 both under the U.P. Trade Tax Act and Central Sales Tax Act.
Out of four revisions, two revisions are arising from the proceedings under section 30 of the Act and two revisions arise from the assessment orders.
Brief facts of the case are that the applicant had established a new unit for the manufacture of rice and applied for exemption under section 4-A of the Act. During the pendency of the exemption applications, assessment orders were passed ex-parte and the liability of tax has been created, which has been confirmed by the first appellate authority and by the Tribunal. Applicant had also moved applications under section 30 of the Act for setting aside the ex-parte order, which were also rejected and first appeals against the said order were also dismissed. Tribunal has also dismissed the second appeals. This Court on 02.09.2004 directed the Divisional Level Committee to dispose of the exemption application under section 4-A of the Act. Learned Standing Counsel filed the counter affidavits annexing the eligibility certificate dated 04.11.2004 by which applicant unit has been treated as new unit and the exemption has been granted.
Heard learned counsel for the parties.
In view of the fact that eligibility certificate has been issued under section 4-A of the Act granting the exemption on the manufactured product, it would be appropriate in the interest of justice that the matter may be remanded back to the assessing officer to pass fresh assessment orders, keeping in view of the eligibility certificate, issued under section 4-A of the Act.
In the result, revision nos.1971 and 1972 of 2004 are allowed. Order of the Tribunal and the assessment orders for the assessment years 1998-99 both under the U.P. Trade Tax Act and Central Sales Act are set aside. Assessing authority is directed to pass fresh assessment orders in the light of the eligibility certificate. Revision nos.1969 and 1970 of 2004 arising from the proceedings under section 30 of the Act have become infructuous and are accordingly dismissed.
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