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TMI Blog2023 (1) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... a mere ground to deny the setoff of higher rate of tax from the limits prescribed in the eligibility certificate under Section 4A of the Trade Tax Act, subject to other conditions, namely, the maximum limit for particular year or period and maximum amount for which such exemption is provided. The order passed by the Tribunal dated 16.02.2010 is unsustainable in the eyes of law and the same is hereby set aside - revision allowed. - Sales/Trade Tax Revision No. - 558 of 2010 - - - Dated:- 13-1-2023 - Hon'ble Rohit Ranjan Agarwal, J. For the Revisionist : Rahul Agarwal For the Opposite Party : C.S.C. ORDER HON'BLE ROHIT RANJAN AGARWAL,J. 1. Heard Sri Rahul Agarwal, learned counsel for the revisionist a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79 dated 31.3.1995 issued under section 4AA of the U.P. Trade Tax Act, 1948 read with section 9(2) of the Central Sale Tax Act, 1956? 2- Whether the amendment to the Central Sales Tax Act, 1956 made by Finance Act, 2002 applies to notification No. 781 dated 31.3.1995 and whether exemption from tax could be curtailed for alleged non compliance of condition imposed by the aforesaid amendment? 5. Subsequently, when the matter was heard on 10.11.2021, the Court found that the following substantial question of law actually arose for consideration:- Whether in view of the judgement of this Court in Yamaha Motor Escorts Ltd. Vs. State of U.P. and others reported in Manu/UP/2465/2010, whether non-production of form 'C' could b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, the higher rate of tax payable for non-compliance of the amended provisions of Section 8(5) namely non-production of form C/D, cannot be taken to be a ground to deny the set-off of such higher rate of tax from the limits prescribed in the eligibility certificate under Section 4A of the Trade Tax Act, subject to other conditions, namely, the maximum limit for particular year or period and maximum amount for which such exemption is provided. 17. All the writ petitions are partly allowed. The assessing authorities are required to modify the assessment orders accordingly and to allow set-off to the Petitioners, which was earlier denied to them on the rate of tax, without the benefit of reduced rate of tax on the inter-State transa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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