COMMISSIONER, TRADE TAX Vs. KRISHNA FLOUR MILL

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act" ) is directed against the order of Tribunal dated 21.07.1994 for the assessment year 1991-92.

(2.) Brief facts of the case are that the dealer/opposite party (hereinafter referred to as "Dealer" ) was running a flour mill and was involved in the manufacturing of atta, suji and chokarjlor the issuance of recognition certificate under Section 4-B of the Act filed an application on 23.02.1991. Assessing authority issued recognition 'certificate granting partial exemption on the purchases of wheat w.e.f. 23.02.1991. appears that dealer further moved an application claiming the exemption for the assessment years 1988-89, 89-90 and 90-91. The said application was rejected on the ground that it was infructuous as an order has already been passed on the application dated 23.02.1991 granting the recognition certificate w.e.f. 23.02.1991. Thereafter, applicant again moved an application on 24.06.1991, which is annexure no.l to the revision, in which it was claimed that the exemption should granted from 26,09.1988 and it should be fully exempted while the exemption was granted for concessional rate (a) 4%. Sales Tax Officer, Sector-1, Chandausi vide order dated 24,06.1991 has rejected the application on the ground that the exemption could not be granted with retrospective effect under the provisions of the Act and the full exemption was available only to the Roller Hour Mill while the applicant mill is different from Roller Hour mill. First appeal filed by the dealer against the order dated 24.06.1991 was rejected vide order dated 21.09.1991. Applicant filed second appeal before the Tribunal, which was allowed vide impugned order dated 21.07.1994.

(3.) Heard learned counsel for the parties.