9911796707
TMI Blog2003 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... and February 6, 1988, annexures 9 and 5 to the writ petition. The petitioner has also prayed for a mandamus directing the respondent No. 2 to issue form III-C(2) to the petitioner and to refund the amount deposited by the petitioner for obtaining form III-C(2). The petitioner has also prayed that the respondent No. 1, be prohibited from passing assessment orders subsequent to assessment year 1984-85. 2.. Heard learned counsel for the parties. 3.. The petitioner is a new unit as contemplated under section 4-A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") and holds eligibility certificate dated April 2, 1985 under section 4-A(2) of the Act (vide annexure 1 to the petition). The petitioner is engaged in the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, etc., penalty notice under section 15-A(1)(a) of the Act was also issued. 5.. In the present writ petition the petitioner has challenged the validity of the assessment order passed for the assessment year 1984-85, notice under section 15-A(1)(a) of the Act and has also prayed for direction to the assessing officer to issue form III-C(2) to the petitioner. The claim of the petitioner is that in view of the G.O. No. 2-607-1086, dated January 29, 1985 its new unit became entitled for exemption both on the sale of manufactured products as well as on the purchases of raw material. 6.. Prior to January 29, 1985 a new unit was entitled for the benefit of exemption either on the sale of manufactured products or on the raw material. Now, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1976 issued under section 4-B. Under the above notification issued under section 4-B of the Act full exemption was not contemplated to dal units. Hence, the purchaser of arhar, mung, etc., were liable to tax at 4 per cent under partial general exemption under section 4-B of the Act as well under the notification issued under section 3-D of the Act. In effect, there was no benefit contemplated to dal under section 4-B of the Act and the unit was liable to pay tax at 4 per cent on it purchases being first purchaser unless it furnishes certificate as contemplated under section 3-D(7) of the Act, if purchases are made from a registered dealer. In any view of the matter an appeal lies against the assessment order. Hence, no relief can be gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Commissioner of Sales Tax also show that a direction has been issued to the assessing authority that in case tax is paid on the purchases, the form should be issued. Hence, the stand of the assessing authority appears to be justified that form III-C(2) can be issued only on verification. In case the claim of the petitioner is found to be correct that tax on the whole dal is paid, the necessary form should be issued by the assessing officer as required by the petitioner for further issuance to its purchaser. In the circumstances, no mandamus can be issued for the issuance of form III-C(2) without verification. The petitioner may apply to the assessing authority and endeavour to satisfy it that tax has been paid on the purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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