9911796707
TMI Blog2013 (11) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefrom. The petitioner is registered under the U.P. Trade Tax Act and is holding valid registration and TIN under the U.P. Value Added Tax Act, 2008. It was assessed to trade tax in the year 2002-03, 2003-04 and 2004-05 for which permission was given by the Addl. Commissioner by his order dated October 10th, 2008 to reopen assessment on the ground that the tax on the sale of manufactured rice has escaped assessment. By this writ petition the petitioner is challenging the said permission given by the Addl. Commissioner as well as the notices issued under Section 21 of the Trade Tax Act calling upon the petitioner as to why the trade tax be not assessed and paid on the sale of manufactured rice/ rice bran. The petitioner has challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as above and in which in paragraph 6, 7 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of rice was fully covered in the word 'cereals'. 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 cannot 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 illeg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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