CENTURY PULP AND PAPER Vs. COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) The question in this revision is whether Sub-section (4) of Section 34 or Sub-section (6) of Section 34 of the Uttarakhand Value Added Tax Act, 2005 applies to the case of the revisionist. Those Sub-sections are set out below:

(2.) Facts of the case to which there appears to be no dispute are that on or before January 6, 2003 revisionist was an existing manufacturer and a registered dealer under the said Act. On March 16, 2005 a notification was issued whereby, a manufacturer whose commercial production has commenced on or after January 7, 2003 became entitled to pay tax at the rate of one per cent on submission of certificate in declaration form C and form B for a period of five years from the date of commencement of production. The notification, however, did not apply to certain manufacturers whose products had been mentioned in the said notification.

(3.) The commercial production of the revisionist having not commenced on or after January 7, 2003 and the same having commenced much before January 7, 2003, the revisionist was outside the purview of the said notification dated March 16, 2005.