9911796707
TMI Blog2003 (2) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed for a writ of ceritorari quashing the order dated January 17, 1987 (annexure 3 to the writ petition) by which the petitioners' application under section 4-A of the U.P. Trade Tax Act, 1948 has been rejected and the order dated October 24, 1990 (annexure 6 to the writ petition) by which the review petition has also been rejected. The petitioners have prayed for a mandamus to be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Tax Act for a period of six years. On this application an enquiry was held by the Sales Tax Officer on February 3, 1987. A true copy of the enquiry report is annexure 1. 4.. The factory building of the petitioner was situated on land in a low lying area hence the petitioner apart from other building material purchased 5 trucks of dust for levelling the low lying area for a sum of Rs. 500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure 3. The petitioners filed review application stating that the petitioners are fabricating cylinder liners for which casted raw cylinder liners are purchased from the market and fabricated with the help of lathe and drilling machine as per the required specifications and sold in the market. This process does not involve any casting activity and the petitioners had never done any casting work. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 4-A is being rejected because the crucible is old. In review application, annexure 4 to the petition dated February 27, 1989 the petitioner has stated that he always purchased the casted raw cylinder liners from the market and did fabrication with the help of lathe and drilling machines as per required specifications and sold in the market. 8.. Learned counsel for the petitioners has relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the present case. The purpose of section 4-A is to encourage growth of new industries, and a narrow interpretation should not be taken about the same vide Commissioner of Sales Tax v. Industrial Coal Enterprises [1999] 114 STC 365 (SC); 1999 1 UPTC 250. 10.. Following the aforesaid decision, this writ petition is allowed. The impugned orders are quashed. The respondents are directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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