9911796707
TMI Blog1996 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is usually sanctioned for a commercial establishment, situate in an industrial area. It is averred that since the petitioner started its business as a dealer in the industrial area, minimum 5 H.P. load was sanctioned though no industry was set up in the industrial area at that time. Attracted by a scheme dated September 30, 1982 (annexure 1 to the supplementary-affidavit), it is averred that the petitioner established a unit in the industrial area for the manufacture of single super phosphate during the period commencing from October 1, 1982 to October 18, 1982 and raw material was purchased on October 2, 1982 which was utilised on October 11, 1982. The unit was registered as small-scale industry on October 11, 1982 and according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was simply a dealer in chemical fertilizer, acid, chemicals, etc. In para 7 of the counter-affidavit, it is averred that the petitioner made purchases of raw material on July 2, 1982 and obtained power connection on August 23, 1982 and, therefore, the date of granting power connection was the date of starting production in the case of the petitioner. 4.. Sri Bharat Ji Agrawal, learned counsel for the petitioner, submits that the date of starting production in the case of the petitioner has to be determined in the light of the rules which are contained in the Government order dated September 30, 1982 (annexure 2 to the supplementary-affidavit). Rule 8 of such Rules requires the General Manager to consider several aspects for determining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharat Ji Agrawal. When specific rules are made governing the date of starting production, there is no warrant to take resort to an artificial definition of the date of starting production. 5.. In para 5 of the supplementary-counter-affidavit reference has been made to the U.P. Sales Tax (Amendment) Act, 1984 (U.P. Act No. 22 of 1984) which shall be deemed to have come into force on October 12, 1983. Section 5 of the Amendment Act of 1984 substituted Explanation (ii) to section 4-A as follows: "(ii) 'date of starting production' means the date on which any raw material required for use in the manufacture or packing of the specified goods is purchased for the first time or the date of installation of power connection, where needed, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1984 cannot be pressed into service to determine the date of starting production in the case of the petitioner as the Act was deemed to have come into force on October 12, 1983, that is, much after the date of starting production set up by the parties in this case. 8.. The scheme dated September 30, 1982 (annexure 1 to the supplementaryaffidavit) clearly states that if there is a dispute in regard to the date of starting production then a decision of the State Government would be final. From the impugned order dated May 3, 1991 (annexure 7 to the writ petition), it clearly appears that such dispute was referred to the State Government which took the view that in the case of the petitioner, the date of starting production was October 2, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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