COMMISSIONER TRADE TAX Vs. SHAIWAL CHEMICALS

JUDGEMENT

(1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as 'Act') are directed against the order of Tribunal dated 01.10.2003 relating to the assessment years 1990-91, 1991-92 and 1993-94 respectively under the U.P. Trade Tax Act.

(2.) The brief facts of the case are that the Dealer/Opposite Party (hereinafter referred to as "the dealer") was engaged in the business of manufacture and sales of Chemical Fertilizer and Zinc Sulphate. Dealer applied for Recognition Certificate under Section 4-B read with Rule 25-A in Form 18. Assessing Authority after making proper enquiry and after being satisfied, issued Recognition Certificate in Form 19. The Recognition Certificate was issued allowing partial exemption on the purchase of raw material required to be used in the manufacturing of Chemical Fertilizer and Zinc Sulphate. Despite dealer being holding Recognition Certificate only for partial exemption, it applied for issuance of Form 3-B with the Assessing Authority for full exemption. Assessing Authority accordingly, issued Form 3-B for full exemption, which have been issued by the dealer to the seller while making the purchases and availed benefit of full exemption. Assessing Authority demanded the differential amount of tax under Section 3-B of the Act on the ground that the dealer had issued wrong and false Certificate for full exemption while it was entitled only for partial exemption in all the aforesaid years. First appeals filed by the dealer were rejected. Dealer filed Second Appeals before the Tribunal, which have been allowed by the impugned order.

(3.) Heard learned Counsel for the parties. The present revisions are being disposed of at the admission stage with the consent of both the parties.