9911796707
TMI Blog1985 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the assessment year 1974-75. The applicant-revisionist is a public limited company incorporated under the Companies Act having its registered office at Mirza Ghalib Road, Dunlop House, Calcutta and a branch office at 3, Shahnajaf Road, Lucknow and is registered under the U.P. as well as under the Central Sales Tax Acts. For the assessment year in question the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee made sales against form 3 Kha to the customers, who had been granted recognition certificate under section 4-B of the U.P. Sales Tax Act. Since the sales were made by the applicant to the customers against the issuance of form 3 Kha, he did not realise sales tax from the customers and as such, the authorities were not justified in imposing the tax on the assessee. The other question wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 1974, it has taken the view that the benefit of section 4-B could not be given to the assessee-applicant because he had not sold the rims to new units. I have carefully perused the notification dated 11th June, 1974. The said notification nowhere mentions that the notification dated 10th October, 1968, has been superseded. For properly appreciating the controversy it is desirable to refer the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, the marginally noted notifications, and to order that, subject to the conditions and restrictions specified in the said section 4-B. " The learned counsel for the applicant has contended that since notification dated 10th October, 1968, has not been superseded by the notification dated 11th June, 1974, the view taken by the Tribunal that the benefit of section 4-B was not available in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -B of the U.P. Sales Tax Act, the applicant would be entitled to the said benefit inasmuch as he could not have realised the sales tax from the customers, if they had been given recognition certificate and had issued form 3 Kha. In the result, the revision succeeds and the order passed by the Tribunal dated 14th December, 1984, is set aside and the Tribunal is directed to decide the case afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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