TMI Blog1994 (7) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred an application before the Director of Industries for grant of exemption from sales tax under section 4-A of the U.P. Sales Tax Act, 1948. On January 9, 1985, the General Manager, District Industries Centre, Saharanpur, in the letter addressed to the Joint Director, Industries, indicated that the unit had applied for the manufacture of tin containers and for amendment/extension of the registration. In consequence thereof, the Director of Industries, Kanpur, granted the registration certificate for the manufacture of tin containers and on that basis, it was indicated in the certificate of registration that the petitioner would be allowed to manufacture tin containers using partly the tin-sheets. It was also indicated that although th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 25 of the writ petition, it has been averred that the petitioner made first purchases from M/s. Chunni Singh and Company vide bill dated February 12, 1983. Without entering into the dispute at the present moment whether the purchases made were of tin-sheets or of P.C.R.C. sheets, it was stated that first of all the said purchase was prior to the grant of permanent registration certificate on March 31, 1983 and inasmuch as the petitioner had not manufactured containers out of the said raw materials, the petitioner, on receipt of the orders dated July 27, 1983, purchased P.C.R.C. sheets vide bill dated January 6, 1983 and thereafter, after manufacturing printed tin-containers out of the P.C.R.C. sheets sold to M/s. Pawan Product, Kanpur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, it was admitted that permanent registration was granted with effect from March 20, 1983, but it was for printed metal containers from P.C.R.C. sheets only. Tin-sheet was a prohibited item and that is why in his application for permanent registration, the raw material was mentioned as P.C.R.C. sheets. The petitioner was granted registration for the manufacture of printed metal containers from P.C.R.C. sheets. Only Director of Industries could permit unit to manufacture even tin containers, if the manufacture is done partly from tin-sheets and on the receipt of the petitioner s application for inclusion of the tin-sheet also as raw material, the Director of Industries by means of his order dated December 13, 1984, permitted the same to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tin-sheets, but the bill which was sent to the sales tax authorities did not contain that. Considering the aforesaid facts, the exemption under section 4-A of the U.P. Sales Tax Act was not granted to the petitioner. As far as the reasons for non-grant of exemption under section 4-A are concerned, it has been indicated, in another affidavit, wherein it has been averred that machines of the petitioner remained idle and no work was going on for more than six months at the time of inspection, for printing. The petitioner was not entitled to exemption. That aspect of the matter was not before the Regional Level Committee or before the Divisional Level Committee when the application of the petitioner for grant of exemption of sales tax was unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
