9911796707
TMI Blog2007 (8) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... his view of the matter the order of the Tribunal is set aside as also the decision of the Divisional Level Committee granting partial eligibility to the dealer. The Divisional Level Committee may issue revised eligibility certificate or amend the same as the case may be for the entire period admissible to the dealer with effect from the date of the first sale. - - - - - Dated:- 21-8-2007 - VIKRAM NATH , J. VIKRAM NATH J. The applicant who is a registered dealer established a new industrial unit for manufacturing of blank video cassettes. According to the applicant the unit was established in the financial year 1986-87 and the first sale was effected with effect from January 1/28, 1987. It applied for eligibility certificate under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that there was a registered lease deed dated November 5, 1988. Therefore, the dealer would at least be entitled to the benefit of the provisions of section 4A of the Act with effect from the said date. Para No. 4 of the judgment is quoted herein: 4. In the instant case assuming that on the date of first sale, the lease-deed was not registered but admittedly lease was registered on November 5, 1988, therefore, at least from this date, i.e., with effect from November 5, 1988 certainly petitioner is entitled to the benefit of section 4A of the Act. This court had further remanded the matter to the Divisional Level Committee for considering the petitioner's application afresh in the light of the observations in the judgment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional evidence. Aggrieved by the same the present revision has been filed. I have heard Sri Praveen Kumar, Advocate holding brief of Sri Ashok Kumar, learned counsel for the dealer-applicant and the learned Standing Counsel for the department. The submission of the learned counsel for the applicant is that the Tribunal has passed the impugned order on misreading of material on record and on misconception as all the lease deeds whether registered or unregistered were already on record before the Divisional Level Committee. He has relied upon annexure 6 to the affidavit filed in support of the revision which is a review application dated December 20, 1993 filed much before the decision of the Divisional Level Committee dated March 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nregistered document but subsequently rectified by a registered lease deed making it effective from earlier date, eligibility would not be denied nor could it be reduced and made effective from the date of the registered deed. The dealer would be entitled to exemption under section 4A of the Act from the date of the first sale or otherwise as the case may be. Reliance has been placed on the various decisions of this court. One of them being Commissioner of Sales Tax v. Kothari Moulders reported in [1999] UPTC 1043 which in turn has taken into consideration various other decisions. In this view of the matter the order of the Tribunal is set aside as also the decision of the Divisional Level Committee granting partial eligibility to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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