TMI Blog1996 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent. R.B. Misra, Advocate, for the appellant. -------------------------------------------------- ORDER Heard the counsel for the parties. Leave granted. The Government of U.P. issued a notification dated 17th November, 1975 under section 5 of the U.P. Sales Tax Act allowing, with effect from 17th November, 1975 and subject to the conditions specified therei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ........ Name.............................................................. Address.......................................................... U.P. Registration Certification No................ Effective from............................................... By order (Savtantra Vir Singh) Jamila Dy. Secretary." In this case, the respondent-dealer did not file such a certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition for the grant of concession it must be deemed to be mandatory. Reliance is placed upon a decision of this Court in Commissioner of Sales Tax v. Prabhudayal Prem Narain [1988] 71 STC 1 (SC); [1988] Suppl 1 SCR 583. The decision clearly and fully supports the Revenue's case. Following the said decision, we allow this appeal and set aside the judgment of the High Court. No costs. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
