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TMI Blog2019 (9) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... f the exemption as 15.05.1997, i.e. the date of first sale. The order dated 31.12.2000 passed by the Divisional Level Committee, Garhwal in favour of the applicant clearly brings out that, that order was passed only with reference to the original eligibility certificate dated 15.12.2001, issued to M/s. R.L. Steels Private Limited. - The order dated 31.12.2002 passed by the Divisional Level Committee, Garhwal is not an independent order and does not seek to grant exemption on fresh appraisal of eligibility. It only provides for continuation of the facility of exemption already granted in accordance with Section 4-A(2)(B) of the Act. Since the assessee succeeded to the new unit w.e.f. 14.11.2002, that date was specified in the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commercial Tax Tribunal, Moradabad dated 02.12.2008 passed in Second Appeal No.167 of 2008 for the A.Y. 2002-03. By that order, Tribunal has allowed the revenue's appeal and reversed the first appeal order and thus restored the order passed under Section 22 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act'), whereby the benefit of rebate claimed by the assessee in terms of Section 5 of the Act read with Notification No.3913 dated 23.11.2000 had been withdrawn. 3. The present revision has been pressed on the following questions of law:- (1) Whether in any view of the matter, the order passed under section 22 of the U.P. Trade Tax Act is illegal, invalid and wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins undisputed that, subsequently the new unit came to be transferred to the present assessee and it also remains undisputed that, by a subsequent order dated 31.12.2002, the Divisional Level Committee, Garhwal revived the exemption to the new unit in favour of the present applicant for the surviving period of exemption in terms of the exemption Notification No.781 dated 31.03.1995. 7. The assessee manufactured the goods at the new unit during the assessment year in question and transferred the same to its depot/branch inside the State by way of stock transfer. It claimed benefit of rebate from payment of tax under the Act under Notification No. KA.NI.-2-3913/XI- 9(129)/2000-U dated 23.11.2000. 8. For ready ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aranchal is produced before the assessing authority of the State indicating therein that the amount has been reduced in the overall limit of exemption available to the manufacturer, (iv) rebate shall be withdrawn, if the certificate referred to in clause (iii) is founds false. 9. It also remains a fact that certain proceedings under Section 4-A(3) of the Act were initiated by the Commissioner of Trade Tax, Uttrakhand to cancel the eligibility certificate thus issued to the assessee. While that eligibility certificate was cancelled by the Commissioner, which order was sustained by the Tribunal, however, vide judgment dated 08.10.2007 passed by a Division Bench of the Uttrakhand High Court in T.T.R. No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the new unit where the goods (forming subject matter of the rebate claimed) were manufactured, clearly provided the date of beginning of the exemption as 15.05.1997, i.e. the date of first sale. Then, the order dated 31.12.2000 passed by the Divisional Level Committee, Garhwal in favour of the applicant clearly brings out that, that order was passed only with reference to the original eligibility certificate dated 15.12.2001, issued to M/s. R.L. Steels Private Limited. The order dated 31.12.2002 passed by the Divisional Level Committee, Garhwal is not an independent order and does not seek to grant exemption on fresh appraisal of eligibility. It only provides for continuation of the facility of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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