9911796707
TMI Blog2011 (3) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... fication. Revision failed - Commercial Tax Revision Nos. 98 and 99 of 2011 - - - Dated:- 1-3-2011 - RAJES KUMAR J. Rishi Raj Kapoor for the applicant K.M. Sahai, Standing Counsel, for the respondent JUDGMENT These are two revisions against the order of the Tribunal dated November 18, 2010, for the assessment year 1998-99. The applicant established a new unit for manufacturing of thermowares and vacuumwares, etc. The applicant has been granted exemption under section 4A of the Act. The applicant claimed further rebate under section 4AA of the Act on the ground that it has employed labours in the unit in the proportion of 23 per cent scheduled castes, 27 per cent backward classes and 12 per cent minorities. It appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. Hence, the present revisions. Heard Sri Rishi Raj Kapoor, learned counsel for the applicant and Sri K.M. Sahai, learned standing counsel. The learned counsel for the applicant submitted that the Labour Commissioner has granted the certificate on the basis of the labour employed in the assessment year 1997-98. The labours, who were employed in the assessment year 1997-98, have also been employed in the assessment year 1998-99 and, therefore, the applicant was entitled for the rebate under section 4AA of the Act. The learned standing counsel submitted that for the claim of the rebate under section 4AA, under Notification No. TT-2/779/XI-9(226)/94-U.P. Act-15-48-Order 95, dated March 31, 1995, issued in exercise of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n industrial units. (Notwithstanding anything contained in any other provisions except the provision of section 3H of this Act), the State Government may, by notification, grant concession by such percentage in the rate of tax, not exceeding twenty-five, on the sale of goods manufactured by such industrial unit which provides employment to the persons belonging to the scheduled castes, scheduled tribes, other backward classes of citizens and minorities in such proportion to the total employment being provided by such industrial units and subject to such conditions and restrictions, as may be specified therein. Notification No.TT-2-779/XI-9(226)/94-U.P. Act-15-48-Order 95, dated 31st March, 1995: In exercise of the powers under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the rebate under section 4AA is subject to the conditions and restrictions mentioned therein. The conditions and restrictions therein are that the unit has to furnish the certificate up to 31 st December of the succeeding assessment year of the District Magistrate to the effect that the person who has been provided employment belongs to the category of scheduled castes or scheduled tribes or other backward classes of citizens or minorities, as the case may be, and further a certificate of an officer not below the rank of an Assistant Labour Commissioner to the effect that such industrial unit has provided employment to the persons belonging to scheduled castes, scheduled tribes, other backward classes of citizens or minorities in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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