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2019 (5) TMI 1221 - HC - VAT and Sales TaxLevy of Turnover Tax - turnover of old, discarded materials (Stores) - taxable at the ate of 10% or not - N/N. 1225 dated 31.03.1992 - benefit of declaration certificate of C.S.D. filed before him along with application under Section 12B - principles of natural justice - HELD THAT:- None of the authorities have taken care of the amended notification or even the original notification which clearly provides the rate of tax at the rate of 6%8% and after amendment at the rate of 4% with effect from 1st April, 1992. The present dispute relates to the period starting with effect from 01.04.1997 which ended on 31st March, 1998, therefore, the rate of tax on old, discarded and unserviceable items will be 4%. Accordingly the order passed by the authorities below and the order of the Tribunal needs to correct. Furnishing of declaration certificate - HELD THAT:- Tribunal has not justified in rejecting the claim of the applicant by recording a finding that the applicant do not fulfill the condition of Section 12B of the U.P. Trade Tax Act. From perusal of the contents of Section 12B of the Act, it is crystal clear that the said additional evidence can be placed or produced by the assessee, whether oral or documentary before the appellate authority or 'Tribunal' which the assessing authority had wrongly refused to admit or which after exercise of due diligence was not within the knowledge of the assessee or could not be produced by the assessee before the assessing authority - In the present case, the assessing authority passed the assessment order on 30th March, 2000 and the first appeal was decided vide order dated 25th September, 2001. Admittedly, the declaration certificate has been issued by the CSD canteen after a gap of about four years from the date of transaction which was taken place before 31st March, 1998, hence in my opinion, the rejection of the claim of the applicant/revisionist is unjustified. The matter is remitted to the Tribunal to pass appropriate order - revision allowed by way of remand.
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