9911796707
TMI Blog2005 (4) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration with the sales tax/commercial tax authorities, but it was refused by order dated October 31, 1992 (annexure P 3) against which the petitioner filed a revision before the Deputy Additional Commissioner of Sales Tax, Sagar, who vide order dated September 2, 1993 directed the Sales Tax Officer to issue certificate of registration both under the State and also under the Central Sales Tax Act, 1956. A copy of the said order is annexure P4. In compliance with the said order, the certificate of registration dated December 31, 1993 was issued by the Sales Tax Officer effective from September 1, 1992. Similarly, the registration certificate under the Central Sales Tax Act was issued on January 3, 1994 effective from September 1, 1992. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or it has been fully established and, therefore, refused to grant permanent certificate of registration. A copy of the letter dated October 7, 1992 has been filed as annexure A along with the application for taking additional documents on record. Thus it has been contended that holding the commercial production with effect from September 1, 1992 vide certificate annexure P9 is contrary to letter dated October 7, 1992 (annexure A). On the other hand, it has been contended by Shri Dubey, learned Deputy Advocate-General, that exemption from payment of sales tax in case of the petitioner-unit has to be given on the basis of the notification dated October 16, 1986 (annexure R-I). This notification was issued by the State Government by exercisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner and authorities of respondent No. 1 after inspecting unit No. 2 of the petitioner, found that unit No. 2 has neither started its production nor it has been established fully. Thus, in that context, letter dated October 7, 1992 (annexure A) was given to the petitioner. According to clause XV(b) of the notification "commercial production" would mean the date immediately following the date of expiry of a period of the trial run or the expiry of thirty days from commencement of the trial run, whichever is earlier. On going through annexures P7, P8 and P9, it is revealed that trial production commenced from September 1, 1992 to July 31, 1993 and, therefore, according to notification (annexure R-I) it would be after expiry of trial run o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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