9911796707
TMI Blog2006 (9) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... ated December 20, 2005: Whether concessional rate of tax under Notification No. S.O. 50/ PA. 46/48/S. 5/82, dated December 2, 1982 on the purchase of cotton would be available to the assessee-dealer from December 1, 1979 or from the actual date of establishment of the textile mill? Briefly, the facts as pleaded in the petition, are that the petitioner is a registered dealer under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Tribunal also failed. This is how the petitioner is before this court. As is evident from the question of law to be considered by this court, the dispute falls in a very narrow compass. To appreciate the pleas raised by the counsel for the parties, it is necessary to extract relevant part of the notification dated December 2, 1982 here, which is as under: In supersession of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be four paise in a rupee; (3) the rate of tax on purchase of goods specified in Schedule C to the said Act shall be four paise in a rupee: Provided further that the rate of tax in the case of bhabhar (buggar), kahi and chillies enumerated as items (10), (11) and (12), respectively, in the said Schedule C shall be seven paise in a rupee: Provided further that the rate of purchase ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of establishment, subject to the conditions specified in the said proviso. There is no dispute that the petitioner is fulfilling all other conditions laid down in the notification. The authorities have taken the view that the period of five years commences from December 1, 1979. The said view was supported by learned counsel for the Revenue by submitting that since the notification is dated Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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