9911796707
TMI Blog2003 (2) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, 1987 (annexure 3 to the writ petition) by which the petitioners' application under section 4-A of the U.P. Trade Tax Act, 1948 has been rejected and the order dated October 24, 1990 (annexure 6 to the writ petition) by which the review petition has also been rejected. The petitioners have prayed for a mandamus to be issued to respondent No. 2 to issue eligibility certificate to the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry was held by the Sales Tax Officer on February 3, 1987. A true copy of the enquiry report is annexure 1. 4.. The factory building of the petitioner was situated on land in a low lying area hence the petitioner apart from other building material purchased 5 trucks of dust for levelling the low lying area for a sum of Rs. 500 at Rs. 100 per truck. The bill issued for the same on August 4, 1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners are fabricating cylinder liners for which casted raw cylinder liners are purchased from the market and fabricated with the help of lathe and drilling machine as per the required specifications and sold in the market. This process does not involve any casting activity and the petitioners had never done any casting work. True copy of the review application dated February 27, 1989 is ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w application, annexure 4 to the petition dated February 27, 1989 the petitioner has stated that he always purchased the casted raw cylinder liners from the market and did fabrication with the help of lathe and drilling machines as per required specifications and sold in the market. 8.. Learned counsel for the petitioners has relied on the Supreme Court decision in Bajaj Tempo Ltd. v. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourage growth of new industries, and a narrow interpretation should not be taken about the same vide Commissioner of Sales Tax v. Industrial Coal Enterprises [1999] 114 STC 365 (SC); 1999 1 UPTC 250. 10.. Following the aforesaid decision, this writ petition is allowed. The impugned orders are quashed. The respondents are directed to grant exemption under section 4-A of the Act for the period w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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