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2019 (10) TMI 880 - HC - VAT and Sales TaxLevy of trade tax - Grant of exemption - Eligibility Certificate dated 05.02.1998, issued under section 4-A of the U.P. Trade Tax Act, 1948 - rate of tax payable in each Assessment years during the period of exemption - HELD THAT:- Clearly, in the facts of the case, since the original exemption application filed by the assessee had been allowed (and not rejected), by the Divisional Level Committee, by its order dated 05.02.1998, there never arose any remedy to the assessee to apply for review in terms of Rule 25(3)(c) of the Rules. Therefore, the application that came to be filed by the assessee after grant of Eligibility Certificate was wholly non est. It did not confer jurisdiction on the Divisional Level Committee to review or to re-examine or modify the entitlement to exemption, already granted. The only power that may have remained with the revenue would have been under Section 4-A(3) of the Act, whereunder the Commissioner may have modified the Eligibility Certificate issued by the Divisional Level Committee vide its order dated 05.02.1998. That power having not been exercised, it was neither for the assessing authority nor for the first appellate authority to sit in judgement over the same or to deprive the assessee of any part of the exemption already granted by the Divisional Level Committee. In that context and regard, the assessing authority as also the first appellate authority, were purely executing authorities, that had to give full effect to the Eligibility Certificate duly granted by the competent authority namely Divisional Level Committee - answered in the negative i.e. completely in favour of the assessee and against the revenue. Whether the Trade Tax Tribunal is legally justified in law in confirming the orders passed by Authorities below rejecting the books of account of revisionist without any incriminating material available to him? - HELD THAT:- Plainly, the books of account had been rejected for varied reasons that have been noted and considered by the Tribunal as well. That being a question of fact and findings recorded thereon being based on material and evidence on record, it does not call for any interference by this Court in exercise of revisory jurisdiction - answered in the affirmative i.e. in favour of the revenue and against the assessee. Revision application allowed in part.
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