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TMI Blog2008 (8) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the quantity, referred to in sub-clause (a) of clause (6). In the result, the revision succeeds, and is allowed.The issue involved herein stands concluded in favour of the dealerapplicant and against the Department - - - - - Dated:- 4-8-2008 - PRAKASH KRISHNA , J. PRAKASH KRISHNA J. The applicant is a new unit within the meaning of section 4A of the U.P. Trade Tax Act, 1948 which was established in the year 1985 and was granted eligibility certificate under section 4A of the Act for the period up to June 29, 1991. The unit was subsequently expanded and it applied for further exemption on account of its expansion. The eligibility certificate was granted on March 16, 1994 granting exemption from July 7, 1991 to July 6, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appeal filed by the Department by the order under revision. In the memo of revision, the following questions of law have been sought to be raised: (i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in allowing the appeal of the Commissioner of Sales Tax, setting aside the order of the Deputy Commissioner (Appeals) and restoring the order of the assessing authority? (ii) Whether the view of the Tribunal in calculating/granting exemption under section 4A is legally correct and justified? (iii) Whether in view of the fact that under section 4A, the applicant was liable to pay tax only on the quantity of base production, i.e., on 34,03,350 kilograms and was entitled for exemption on the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of the notification, the facility of exemption can be availed of on the turnover of goods in any assessment year in excess of the quantity, referred to in sub-clause (a) of clause (6). A conjoint reading of clause (1B)(a), clause 6(a) and (b) makes it clear that the dealer is entitled to claim exemption in respect of the turnover of sale of goods of an assessment year in excess of the base production. Assessment year has been defined in section 3(j) to mean twelve months ending on March 31 . On the above premises, it was held that entitlement of exemption will depend on the sale of goods in the assessment year minus the base production determined under the Act. The learned Standing Counsel could not point out any distinction or d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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