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TMI Blog2014 (4) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ge / amendment / modification in eligibility certificate dated 18.12.1996 issued by Divisional Level Committee with respect to grant of exemption to the revisionist-assessee w.e.f. 9.8.1993 after having lost the matter before Trade Tax Tribunal in view of its judgment dated 18.6.1999 passed in Appeal No.162/98." 3. The brief facts given rise to the present question of law is as under: 4. The assessee established a new unit for manufacturing 'Toffee' on 1.4.1993. The first date of sale was 9.8.1993. The actual investment in the above establishment, as claimed by assessee, was 14.08 lacks. He moved an application for grant of Eligibility Certificate under Section 4-A of Sales Tax Act, 1948 (hereinafter referred to as "Act 1948"), wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Level Committee, Varanasi was restored. The relevant part of the order of the Tribunal reads as under: "Since the position has already been clarified by the Hon'ble Supreme Court, there remains nothing in the instant appeal which has to be allowed and the judgment of the Commissioner, Trade Tax, U.P., Lucknow is to be set aside. The 'toffee' is being exempted from the sales tax as held by the Hon'ble Supreme Court being not covered within the prohibited list and the word 'sweetmeat' and the words 'commodities of like nature'. The result is that the appeal is to be allowed. ORDER The appeal is hereby allowed. The impugned order is set aside and the grant of Eligibility Certificate as issued by the Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored and confirmed by Tribunal, it was not open to Commissioner to sit over the said certificate again and make any change. 11. Learned Standing Counsel contended that since the date of commencement of exemption was wrongly mentioned therefore, Commissioner passed an order making change in the said date. 12. The power of Commissioner to make any rectification etc. under Section 4-A(3) of Act, 1948 cannot be doubted but, when a particular issue or order or document as such has been held to be legal by an adjudicatory forum, higher is status than Commissioner, in such a case, Commissioner cannot sit in appeal over said authority so as to pass an order, which has effect of altering position, as it has arrived at after decision of higher adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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