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TMI Blog2000 (2) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... t it was purchased for and on behalf of recognition certificate holder under section 4-B and he was exempt from payment of tax under section 4-B(1)(a-1). The assessing authority did not accept this claim of the assessee on the ground that the dealer was himself not a recognition certificate holder and rice bran was not a declared commodity under section 14 of the Central Sales Tax Act, 1956. The assessing authority also held that the dealer was first purchaser of the rice bran. 3.. First appeal filed by the dealer was dismissed by the Deputy Commissioner (Appeals). In second appeal, however, the Tribunal accepted the claim of the dealer relying upon the decision of a division Bench of this Court in Hari Om Gupta, Shanjahanpur v. State of U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on business of purchase and sale of oil seed and mustard khali and also acted as commission agent and who were purchasing on behalf of the recognised dealers were exempt from payment of tax. Therefore, the order of the Tribunal was justified. 6.. Admittedly, the present dealer is not a recognition certificate holder under section 4-B of the U.P. Sales Tax Act. The finding of the authorities below is that it was first purchased by the dealer on his own behalf and the sale was made against form 3-C(b) to the dealers holding recognition certificate under section 4-B of the U.P. Sales Tax Act. Section 4-B(1)(a-1) provides that, "notwithstanding anything contained in sections.......3-D. ................ (a-1) Where any declared goods liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation includes rice polish, rice bran and rice husk and the rate of tax is 4 per cent. However, notification under section 3-D providing rate of tax on the commodities or goods described in the notification does not make such goods declared commodities. The term declared commodity has been defined under section 2(d-1) of the U.P. Sales Tax Act which reads as follows: "Section 2(d-1): 'declared goods' means goods declared by section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter-State trade or commerce." 9.. Therefore, the term declared goods employed in section 4-B(1)(a-1) would mean goods declared under section 14 of the Central Sales Tax Act. An exhaustive list of goods declared has been given under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Act No. 61 of 1972 was meant to enumerate separately taxable goods and not just to illustrate what is just one taxable substance, namely iron and steel" ...... "The object was not to lay down that all the categories or sub-items of goods, as specified separately even before the amendment of 1972, were to be viewed as a single salable commodity called 'iron and steel' for purposes of determining a starting point for a series of sales. On the other hand, the note against the brackets in front of the five smaller sub-divisions of (d) makes it clear that even each sub-category of a sub-item retains its identity as a commercially separate item for purposes of sales tax so long as it retains the sub-division. The more natural and normal meani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not rice even though the Deputy Commissioner (Appeals) observed that the sample produced before him contains the same particles of rice. The submission of Sri Agrawal, therefore, cannot be accepted. As already pointed out above, before exemption could be claimed by a dealer he shall have to establish that the goods were declared goods under section 14 of the Central Sales Tax Act. Section 14 of the Central Sales Tax Act declares paddy and rice as "declared goods" but it does not declare rice bran as declared goods. The first condition for availing exemption under section 4-B(1)(a-1) is, therefore, not satisfied. 13.. Sri Pandey has rightly pointed out that in the instant case, the second condition that there should be a notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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