9911796707
TMI Blog1994 (11) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... cate under section 4-B of the Act. Under section 4-B(2) a recognition certificate can be granted to a dealer who requires any goods, referred to in sub-section (1) of section 4-B for use in the manufacture by him, in the State of any notified goods. The dealer has to apply to the assessing authority in such form and manner and within such period as may be prescribed and has to satisfy such requirements and conditions as may be prescribed. Under section 4-A of the Act sales of certain goods manufactured by new industrial units are exempt from sales tax provided an eligibility certificate is granted to the unit by the prescribed authority. The present dealer set up a flour mill and applied for a recognition certificate under section 4-B(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... superseded and, therefore, the conditions in the notification dated August 27, 1984 that new unit which availed exemption under section 4-B were not eligible for exemption under section 4-A could not be enforced. The Tribunal, therefore, directed that exemption be granted to the revisionist for the period November 26, 1983, the date on which the application under section 4-B(2) was moved, to January 28, 1985. It is this order that is challenged in the present revision. As stated above, the recognition certificate under section 4-B(2) is dependent on the applicant satisfying such requirements and conditions as may be prescribed. The conditions and requirements have to be prescribed under section 4-B(2) for the grant of a recognition certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om its inception. Learned Standing Counsel, however, placed reliance on the provisions of U.P. Act XXVIII of 1991 by which the aforesaid notification dated January 29, 1985 was amended with the result that it applied to units the date of starting of production was on or after the twenty-ninth day of January, 1985 but not later than the twenty-fifth day of December, 1985. This amendment has the effect right from the date of the issue of the notification dated January 29, 1985. The result, therefore, was that the aforesaid conditions in the notification dated August 27, 1984 stood revived in respect of units starting production before January 29, 1985. All this in my view was irrelevant because as stated above, the grant of exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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