TMI Blog1997 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... id not have the effect of modifying the earlier notification dated July 18, 1979 issued under section 4-B. Therefore, the exemption from purchase tax under section 4-B could only be claimed if wheat was purchased from FCI and not from the open market. - Civil Appeal No. 8282-8295 of 1997, S.T.R. Nos. 1476-1482 of 1993, - - - Dated:- 25-11-1997 - SUHAS CHANDRA SEN AND JAGANNADHA RAO M. JJ. A.K. Goel, Arvind Verma and Kamlendra Misra, Advocates, for the respondent. Rakesh Dwevedi, Senior Advocate (K.K. Mohan, Advocate, With him), for the appellant. -------------------------------------------------- The judgment of the Court was delivered by Suhas C. Sen, J.- Leave granted. The appellant, Shree Bhagwati Rolle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased wheat from the open market and not from the Food Corporation of India (FCI). By a notification dated July 18, 1979, the Government of U.P. has exempted the roller flour mills from payment of purchase tax on the purchase of wheat for use as raw material for manufacture of notified goods provided the purchase of wheat was made from FCI. The case of the appellant is that the FCI was unable to supply the requisite quantity of wheat. The flour mills were compelled to purchase wheat from the open market. In fact a large number of writ petitions were filed in the Allahabad High Court and interim orders were passed by the High Court permitting the flour mills to purchase wheat from the open market to be used as raw material for the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be quashed. We are in agreement with the view expressed by the High Court. 6.. So far as the assessee s application for revision against the appellate order of the Tribunal dated February 9, 1994 was concerned, the view taken by the High Court was that the assessee could not claim the benefit of exemption from payment of purchase tax unless the purchases were made from the FCI. On behalf of the appellant, reliance was placed on a notification dated January 29, 1985 issued under section 4-A of the Act. This notification has to be read with an earlier notification dated August 27, 1984 by which it was prescribed that a new unit could claim exemption under section 4-B on the purchase of raw material from the FCI. The contention of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured in an industrial unit, which was a new unit and of which the date of starting production fell between October 1, 1982 and March 31, 1990, no tax shall be payable by the manufacturer on the turnover of sales of such goods for the period specified in that notification. This notification was issued in exercise of powers conferred by section 4-A of the U.P. Sales Tax Act, 1948, and cannot override or control the meaning of a notification issued under section 4-B. 9.. There is no dispute that the appellant fulfils all the terms and conditions of a new unit prescribed in section 4-B of the Act. The appellant holds a proper eligibility certificate issued by the Director of Industries, U.P., for entitlement to exemption from sales ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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