1986 (7) TMI 368

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against the judgment passed by the Sales Tax Tribunal, Ghaziabad, dated 21st October, 1985, relating to assessment years 1984-85 and 1985-86 (April), under the Central Sales Tax Act (hereinafter referred to as the Act). Respondent-assessee is a manufacturer of conduit pipes. In the assessment years in question, it claimed exemption on the ground that it was a new unit. The contention raised by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gibility certificate issued by the Director of Industries is a best piece of evidence but in a case where no eligibility certificate is produced by the assessee, it is open to the authorities under the Act to record a finding on the basis of other evidence and materials whether the unit was a new unit and was entitled to exemption or not. However, Mr. Bharatji Agarwal has produced the original eli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unal comes to the conclusion that the eligibility certificate was issued to the respondent-assessee by the Director of Industries, it would grant exemption to the respondent permissible to it under the law. In the result, the revision succeeds in part and is allowed. The order of the Tribunal to that extent is set aside. The Tribunal is directed to decide the appeal of the assessee afresh in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X