COMMISSIONER, TRADE TAX Vs. DHARAMPAL SATYAPAL LIMITED

JUDGEMENT

(1.) Present two revisions under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated 23rd January, 1996 relating to the assessment year. 1994-95, both under the U.P. Trade Tax Act and Central Sales Tax Act.

(2.) Dealer/opposite party (hereinafter referred to as "the dealer") applied for recognition certificate under Section 4-B of the Act. Recognition certificate has been granted by the Sales Tax Officer vide its order dated 23'd March, 1990 and in pursuance thereof, recognition certificate in Form 19 has been issued. In the certificate, the following has been stated. <font face="Krishna" size="4">fchdj vf/kdkjh [k.M ds vkns'k fnukad 23-3-90 ds vuqikyu esa iku elkyk Vkcsdks feDl iku elkyk] ehVk iku lekyk rFkk iku elkys ds vU; feDlpj ds fuekZ.k esa iz;ksxkFkZ dPpk eky] iSfdax eVsfj;y lyaXu lwph ds vuqlkj rFkk e'khujh lyaXu lwph ds vuqlkj /kkjk 4 [k ds vUrZr fj;k;rh nj esa ; fd;s tkus gsrq ;g izek.k i= izHkkoh fnukad 23-2-89 ls 31-3-90 ds fy;s tkjh fd;k x;k A</font>

(3.) The said certificate has been subsequently renewed from time to time. Dealer thereafter vide application dated 28.07.1994 sought the inclusion of the following items in the recognition certificate which was alleged to be required for packing purposes.