HAWKINS COOKERS LIMITED Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) PRESENT revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 26th May, 2006 relating to the assessment year 1996 -97.

(2.) THE following questions have been referred in the present revision:

(3.) IN the present case, the dispute relates to the levy of tax on the turn over of sales made after 19.03.1998 for Rs. 91,75,055/ -. Assessing authority levied the tax on the aforesaid turn over on the ground that the sales relate to the period after 19.03.1998 when the period of exemption had been expired. Assessing authority also demanded the interest under Section 8 (1) of the Act on the tax assessed treating it as admitted tax. Order of the assessing authority has been confirmed by the first appellate authority and by the Tribunal. It appears that initially in the eligibility certificate inadvertently period of exemption has been mentioned as 21.03.1991 to 19.03.1998 but subsequently, it has been rectified and exemption was granted for the period 20.03.1990 to 19.03.1997.