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2019 (9) TMI 884 - HC - VAT and Sales TaxRebate claim - rectification of mistake - error apparent on the face of record - legality of order passed under section 22 of the U.P. Trade Tax Act - HELD THAT:- Under the rebate N/N. 3913 dated 23.11.2000, rebate was made available to such unit with respect to such goods as had been manufactured under an eligibility certificate whose validity commenced prior to 09.11.2000. The original eligibility certificate issued to M/s. R.L. Steels Private Limited with respect to the new unit where the goods (forming subject matter of the rebate claimed) were manufactured, clearly provided the date of beginning of the exemption as 15.05.1997, i.e. the date of first sale. The order dated 31.12.2000 passed by the Divisional Level Committee, Garhwal in favour of the applicant clearly brings out that, that order was passed only with reference to the original eligibility certificate dated 15.12.2001, issued to M/s. R.L. Steels Private Limited. - The order dated 31.12.2002 passed by the Divisional Level Committee, Garhwal is not an independent order and does not seek to grant exemption on fresh appraisal of eligibility. It only provides for continuation of the facility of exemption already granted in accordance with Section 4-A(2)(B) of the Act. Since the assessee succeeded to the new unit w.e.f. 14.11.2002, that date was specified in the order dated 31.12.2002 for the purposes of computing the surviving period of exemption for which eligibility certificate was issued. In no sense or eventuality, it could be read as an independent eligibility certificate or an eligibility certificate whose validity commenced after 09.11.2000. A view having been taken that the assessee was entitled to the benefit of rebate as commenced prior to 09.11.2000, it fell outside the scope of proceedings of rectification of mistake to take another view. The reason for the assessing officer to have made the rebate conditional, did not survive after the decision of the Division Bench of the Uttrakhand High Court. Therefore, the benefit of rebate granted under the assessment order became absolute and final. The order dated 02.12.2008 passed by the Commercial Tax Tribunal is set aside. The questions of law are answered in affirmative, i.e. in favour of the assessee and against the revenue - revision allowed.
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