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Commissioner,Trade Tax U.P.Lko. v. Northern Polymers And Chemicals - SALES/TRADE TAX REVISION No. 1157 of 1997 [2005] RD-AH 546 (25 February 2005)


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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 19.05.1997 for the assessment year 1993-94.

During the year under consideration, Opposite Party/Dealer (hereinafter referred to as ''Dealer') sold certain goods to M/S A. B. Rubber Works against Form 3-B and on the basis of said Form 3-B claimed exemption.  Exemption had been denied on the ground that the Recognition Certificate of M/S A. B. Rubber Works had been cancelled.  First appeal filed by the dealer was rejected.  Tribunal allowed the appeal and also allowed the claim of exemption.  Tribunal held that the Form 3-B which was submitted by the dealer was genuine and had been issued by the party who was holding a Recognition Certificate merely because, registration certificate was subsequently cancelled and the exemption can not be denied to the dealer.  I do not find any error in the order of Tribunal.  Exemption against the declaration Form can only be denied if the Form is found to be forged or had been obtained in collusion with the parties.  No such case has been made out by the parties merely because, registration Certificate who had issued the Form to the parties and the claim of exemption can not be denied to the dealer who had bonafidely received the said Form, necessary action can only be taken against the party who had issued Form.

In the result, revision fails and is accordingly, dismissed.




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