TMI Blog2002 (2) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... he case, in brief, are that the revisionist was granted licence by the Ministry of Industries, Government of India, under the Industries (Development and Regulation) Act, 1951 for the manufacture of chemicals in their factory at Dhampur. The revisionist, M/s. Dhampur Sugar Mills Ltd., which had fixed investment of Rs. 52 crores on March 31, 1991, had invested Rs. 15.12 crores in establishing chemical plant at their factory at Dhampur up to August 31, 1991. The revisionist applied for availing the facility of exemption of U.P. Trade Tax Act, 1948 and Central Sales Tax Act, 1956 as per industrial policy of State Government, under section 4-A of the Act in the prescribed form on August 31, 1991 for chemicals, derivatives of chemicals, by-produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the facility of Rs. 7,61,69,545 passed by the statutory body had been utilised by the appellant towards the tax facility or not before the provisional assessment for May, 1998 to September, 1998 were passed. (2) The derivatives, waste products and by-products are the result of manufacture of main products, so these are also covered under notification dated July 27, 1991 and are eligible for the facility of section 4-A of the Act. 5.. Thereafter the Trade Tax Tribunal, suo motu, had reviewed its order dated July 2, 1999 of allowing the appeal by way of remand under section 22 of the Act and passed a common order dated October 23, 1999 by disturbing its judgment dated July 2, 1999 and dismissed the appeals of the revisionist, hence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of chemicals through provisional assessment orders was set aside. This order dated May 19, 1994 of the Tribunal was also confirmed by this Court in Trade Tax Revision No. 833 of 2000 (Dhampur Sugar Mills Ltd. v. Commissioner of Trade Tax, U.P., reported in [2003] 134 STC 322; 2001 UPTC 95). 10.. The learned senior Advocate has also submitted that the division Bench of the Trade Tax Tribunal, Moradabad, on 17th/26th December, 2000 while deciding the appeal Nos. 612 to 615 of 2000 against the provisional assessment orders for the subsequent months of October, 1998 and November, 1998 has also considered the report mentioned in the order of Divisional Level Committee dated March 30, 2000 and observed that the derivatives were als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder before the authority concerned." 13.. The learned standing counsel Sri Rakesh Bajpai submitted that the certificate granted on February 9, 1994 under notification dated July 27, 1991 was for Rs. 7,61,69,545 for the chemicals manufactured by the time certificate was granted under section 4-A. The assessing officer had rightly imposed the tax in accordance with certificate granted under section 4-A. The Tribunal was not correct in allowing the appeal on July 2, 1999. This mistake was corrected by Tribunal on October 23, 1999 by exercising its suo motu power under section 22 of the Act. It was further submitted by him that the order dated October 23, 1999 under appeal is a correct and legal order passed under section 22 of the Act and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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