2011 (9) TMI 969 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of Section 10(2) of the U.P. Trade Tax Act regarding the maintainability of an appeal against an order refusing to amend the eligibility certificate for exemption.

Summary:
The High Court of Allahabad heard a trade tax revision challenging the order of a five Judges Bench of the Tribunal in Second Appeal No. 14 of 2003. The assessee was granted exemption u/s 4-A of the U.P. Trade Tax Act for manufacturing T.V. sets and applied to add LCD players and allied products to the eligibility list, which was rejected. The Tribunal held that no appeal was maintainable against the order of amendment rejection under Section 10(2) of the Trade Tax Act. The petitioner argued that the refusal to amend the eligibility certificate amounted to a refusal to grant eligibility for the new goods, making the appeal maintainable. The Court agreed, stating that Section 10(2) covers orders refusing to grant eligibility for new goods, ensuring remedies for the assessee.

The Court found that the Tribunal misinterpreted the scope of Section 10(2) and set aside the order, holding the appeal maintainable. The Tribunal was directed to decide the appeal on merits expeditiously within four months from the date of the order.

Judgment Date: 8.9.2011