9911796707
TMI Blog2013 (11) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. It is running a rice mill situated at Saiyedraja, Chandauli. The firm of the petitioner is financed and registered with U.P. Khadi Evam Gramodyog Board. 3. It is stated in the writ petition that in pursuance to the notification dated 31.1.1985, as amended by notifications dated 5.10.1995, 4.3.1997 and 26.9.2001, the firms registered with UP Khadi Evam Gramodyog Board were given exemption from tax upto turnover of Rs.50 lacs. Under item no.38 grains have been mentioned in the notification, which exclusively include both paddy and rice. On the basis of these notifications the petitioner was granted exemption from sales tax for the financial year 2000-01, upto turnover at Rs.50 lacs. Similar exemption was also given for the financial years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 8 it was held as follows:- "6. We have considered the arguments of the counsel for the parties. The controversy involved in this writ petition has already been decided by a Division Bench of this Court in W.P. No. 575 of 2003 (M/s. Him Gramodyog Sansthan vs. Additional Commissioner and Others) decided on 19.12.2006, wherein this Court has held that units of Khadi Gram Udyog Board were entitled for exemption of trade tax on the sale of rice under the Government Order dated 31.01.1985 and Government Order dated 27.02.1997. Accordingly, the exemption from trade tax liability on the sale of rice claimed on the basis of Government Order dated 27.02.1997, was rightly given. 7. Learned Special Counsel for the State of U.P. however submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reals'. By the subsequent Government Order dated 30.09.2004, "rice and it's by-product manufactured from paddy" has been specifically excluded from clause-38 of Entry-3. An exclusion clause can not be treated as a clarificatory clause, or clarification of existing clause. The exclusion of specific goods clearly proves that the excluded goods were included in this clause prior to that date of exclusion. The notification dated 30.09.2004, which carries exclusion of some goods will apply prospectively and not with retrospective effect. The reassessment under Section 21 (2) on the basis of notification dated 30.09.2004, which was not applicable for the Assessment Years 2002-03 and 2003-04, was illegal." 6. We are of the view, that since the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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