2011 (3) TMI 1528

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..... st the order of the Tribunal dated May 22, 2003 for the assessment years 1982-83 and 1983-84. It appears that in both the assessment years, the applicant has sold molasses for ₹ 5,98,899.65 and ₹ 11,64,565.91 to M/s. Vam Organics Limited, Gajraula, respectively. In the assessment year 1982-83, the applicant has claimed partial exemption on the turnover of ₹ 2,82,264.27 and adm .....

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..... bunal. The Tribunal by the impugned order dated July 20, 1990 rejected both the appeals. The Tribunal has categorically held that M/s. Vam Organics Limited, Gajraula, held recognition certificate under section 4B for the partial exemption and therefore, upheld the order passed by the assessing authority. The applicant moved two applications under section 22 of the Act and for the rectification .....

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..... ed, Gajraula, was holding recognition certificate under section 4B for the partial exemption and not for the full exemption and therefore, the applicant was entitled for the benefit of partial exemption. He further submitted that the issue raised in the present case requires investigation of fact which is not permissible under section 22 of the Act. I have considered the rival submissions and p .....

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