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TMI Blog2013 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... he eligibility certificate under Section 4-A of the Trade Tax Act, subject to other conditions namely the maximum limit for particular year or period and maximum amount for which such exemption is provided - Following decision of M/s Yamaha Motor Excorts Limited v. State of U.P. & Ors. [2010 (1) TMI 1060 - ALLAHABAD HIGH COURT] - Decided in favour of assessee. Benefit of exemption of Central Sales Tax is not allowed in respect of Item Nos.16 and 19 on the aforesaid items and for which no adjustment was given. - Writ Tax No. - 1321 of 2006 - - - Dated:- 10-7-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Rakesh Ranjan Agrawal,Suyash Agarwal For the Respondent : C.S.C. ORDER We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - from the petitioner for the year 2002-03 under Central Sales Tax Act from 15.10.02 to 31.03.03." Shri R.R. Agrawal states that the questions raised in this writ petition have been decided by this Court in M/s Yamaha Motor Excorts Limited v. State of U.P. Ors., Writ Petition No.1446 of 2006 and other connected writ petitions decided on 1st September, 2010 reported in 2010 NTN (Vol.44) 33 and in which it was held as follows:- "We do not find substance in the submission of Shri S.P. Kesarwani made on behalf of the State-respondents that if the reduced rate of tax is not allowed for not production of Form C/D after 13.5.2002, the higher rate of tax will not be permissible to be set off from the limits prescribed under the eligibility ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the benefit of exemption of Central Sales Tax is not allowed in respect of Item Nos.16 and 19 for Rs.3,39,612/- and Rs.6,45,100/- on the aforesaid items and for which no adjustment was given. Following the reasoning given in M/s Yamaha Motor Excorts Ltd. (Supra), the writ petition is partly allowed. The assessing authorities are required to modify the assessment orders accordingly and to allow set off to the petitioner, which was earlier denied to them on the rate of tax, without the benefit of reduced rate of tax on the interstate transactions for which Form C/D were not produced. The required modification shall be carried out within a period of two months from the date of production of this judgment. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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