Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 892 - ALLAHABAD HIGH COURTGrant of an exemption under notification dated July 27, 1991 rejected - Held that:- The facts, which emerge from the material on record are that the assessee had purchased land for setting up of a new unit in the year 1993. He had completed the construction in the year 1994. The assessee had also applied for the power connection, which had been granted to him but had not been fixed. It is also clear from the record that the assessee had indeed purchased the til oil for ₹ 2,68,800. On March 27, 1995 generators were found at the site, even by the survey report dated April 26, 1995. The fact that the generators were found at the site is also evident from the certificate dated March 29, 1995 issued by the Assistant Director, Electricity Safety Department, U.P. Government, Mathura. Thus clearly the assessee has been able to establish his case that the "date of production" as stated was prior to March 31, 1995. The provisions of section 4A, Explanation (3) thus stood satisfied by the assessee. Thus the view as taken by the Tribunal with regard to the "actual date of production " is clearly a mistaken view and deserves to be struck down and the assessee is entitled to the benefit of Notification No. 1093 dated July 27, 1991. Revision allowed.
|