COMMISSIONER, TRADE TAX Vs. GRAMIN AUYODIC SANSTHAN

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) It is not in dispute that by a notification dated January 31,1985, October 1, 1994, October 1, 1995 and February 27, 1997 limestone, limeshell, lime product were exempted from tax. The dispute arises as to whether the lime would also be covered by the said notification or not. A circular was issued by the Commissioner on September 28, 2002 clarifying that all units involved in manufacturing of lime would also be entitled to the benefits of the notification referred to above.

(3.) The dispute in the present two revisions relate to the assessment years 1996-97 and 1997-98. The assessing officer had granted exemption to the dealer on the sale of lime based on the aforesaid notification. However, the Deputy Commissioner (Executive), Trade Tax, Azamgarh Division in proceedings under Section 10B of the U. P. Trade Tax Act, 1948 (in short, referred to as, "the Act") revised the assessment and held that the dealer would be liable to tax on sale of lime. Against the same the dealer preferred an appeal before the Tribunal which has been allowed by the impugned order of the Tribunal dated October 16, 2003 holding that the circular dated September 28, 2002 issued by the Commissioner, Trade Tax, was only clarificatory in nature, therefore, the benefit of the notification referred to above would be available to the dealer on the sale of lime.