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TMI Blog2007 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... t and machinery cannot be said to be the goods used in the manufacturing. Revision dismissed. - - - - - Dated:- 27-9-2007 - RAJES KUMAR , J. RAJES KUMAR J. Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) is directed against the order of Tribunal dated January 22, 2003 relating to the assessment year 1985-86. Brief facts of the case are that the opposite party is a Government undertaking, purchased plant and machinery prior to September 13, 1985 and the same had been installed and used in the generation of electricity after September 13, 1985 and claimed that they were used in the year 1987. The aforesaid plant and machinery were purchased against form IIID. The assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is applicable to raw material as plant and machinery cannot be said to be the goods used in the manufacturing. Heard Sri B.K. Pandey, learned Standing Counsel and Sri Bharatji Agrawal, learned Senior Advocate, appearing on behalf of the opposite party. The learned counsel for the opposite party submitted that the issue involved is squarely covered by the decision of this court in the case of Kichha Sugar Company Ltd., Nainital v. Commissioner of Sales Tax reported in [1995] UPTC 1028, Commissioner of Sales Tax, U.P., Lucknow v. National Thermal Power Corporation, Singrauli reported in [2008] 11 VST 667 (All)[App]; [2004] 24 NTN 417 and Commissioner of Sales Tax, U.P., Lucknow v. Central Finance Accounts Budget Organisation, Sonebh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of U.P. had informed the Commissioner of Sales Tax that the law department had advised the Government that plant and machinery purchased would not be treated as goods used in the manufacture of any goods and consequently plant and machinery purchased by a Government department/corporation would be eligible to the benefit of section 3G. A copy of this letter is annexure 1 on the record of S.T. R. No. 156 of 1989 which shows that a copy thereof was endorsed to the administrative officer, U.P. State Sugar Corporation Limited, Lucknow as well. Thereafter the Commissioner of Sales Tax also issued a circular dated August 3, 1987 for the same purpose, copy of which is placed as annexure 'II' in the aforesaid record. It was after the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax, U.P., Lucknow v. National Thermal Power Corporation, Singrauli reported in [2008] 11 VST 667 (All)[App]; [2004] 24 NTN 417 the assessment year involved was 1984-85. In the aforesaid case machinery was purchased in the assessment year 1984-85 while the said machinery was used in the generation of the electricity in the assessment year 1987. Since the machinery was purchased in the assessment year 1984-85 and the amendment has been brought with effect from September 13, 1985 assessing authority raised the demand under section 3G(3) of the Act with the view that the provisions of section 3G(1) of the Act were not applicable to a case where the machinery was required in the generation of the electricity. Tribunal deleted the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned. In the case of Commissioner of Sales Tax, U.P., Lucknow v. Central Finance Accounts Budget Organisation, Sonebhadra reported in [2008] 11 VST 665 (All); [2004] STI 76 (All) the assessment year involved was 1984-85 and machinery was purchased in the assessment year 1984-85 but such machinery have been used in the assessment year 1986-87 for producing the electrical energy. The assessing authority raised the demand under section 3G(3) of the Act, which was deleted by the Tribunal. The Revenue filed the revision before this court which was dismissed. This court held as follows (at page 666 of VST): Issue involved in the present revision is squarely covered by the judgment of this court in Sales Tax Revision No. 1610 of 1991, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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