2013 (1) TMI 713

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..... by the assessee against the judgment and order dated November 10, 1998 passed by the Trade Tax Tribunal, Lucknow, in Second Appeal No. 33 of 1996 under section 4A of the U.P. Trade Tax Act. The brief facts of the case are that the assessee had established a new unit for processing of the rice from paddy. An exemption certificate under section 4A was granted by the competent authority for the period of January 22, 1987 to January 21, 1993, i.e., six years. Later, the competent authority found that the factory was registered under the Factories Act only on July 11, 1990. So, prior to it, the exemption period was curtailed. In other words, the exemption period with effect from January 22, 1987 to July 11, 1990, was curtailed. For the remai .....

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..... date of first sale by such manufacturer, if such sale takes place within six months from the date of starting production and in any other case from the date following the expiration of six months from the date of starting production, and subject to such conditions as may be specified, be exempt from trade tax on sale of goods whether wholly or partly or be liable to tax at such reduced rate as it may fix: Undoubtedly, in the instant case, the first sale was with effect from January 22, 1987. In the case of Mahaveer Paints and Adhesive Pvt. Ltd., Kanpur v. CTT [2006] 52 STI 45 (All), it was observed by this honourable High Court that the period when the manufacturing was continuing, then the period of exemption cannot be curtailed as th .....

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..... erving that: January 16, 1991: Their Lordships N.M. Kasliwal and K. Ramaswami, JJ., dismissed a special leave petition by the State against the judgment and order dated December 22, 1989 of the Allahabad High Court in C.M.W.P. No. 1668 of 1988 whereby the High Court, allowing the dealer's writ petition, held that the fact that the dealer was registered under the Factories Act at a later date could not curtail the eligibility certificate granted under section 4A of the U.P. Sales Tax Act, 1948, for five years from the start of production in 1984. In this case the dealer was registered under the Factories Act only in 1987, and the authorities sought to curtail the registration certificate as effective only from 1987 to 1989 instead of .....

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