TMI Blog2007 (3) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid notification earlier Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 has been superseded. It has been held that since the applicant is not holding recognition certificate and had sold paddy to rice millers holding the recognition certificate, the benefit of the concessional rate of tax under the aforesaid Notification No.KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 is not admissible to the applicant. Heard learned counsel for the parties. Learned counsel for the applicant submitted that Notification No.KA.NI2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 has been issued under section 4B of the Act, which means, issued under all sub-sections and clauses namely, under section 4B(1)(a), section 4B(1)(a1) and section 4B(1)(b) of the Act. Therefore under Notification No.KA.NI-2-5107/XI-7(159)/91-U.P. Act15-48-Order (34)-2003, dated December 12, 2003 the benefit is also available to those dealers, who are not holding recognition certificate on their sales. He submitted that Notification No.KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether unconditionally or subject to the conditions and restrictions specified in that behalf, as may be notified in the Gazette by the State Government in that behalf: (a1) Where any declared goods liable to tax under sub-section (1) of section 3D are sold or supplied by a dealer, who is the first purchaser thereof, to another dealer, holding a valid recognition certificate under sub-section (2) in respect thereof, the State Government may, subject to such conditions and restrictions as may be specified by a notification in that behalf, grant the same relief as mentioned in clause (a) to such first purchaser: Provided that any notification under this clause or clause (a) in respect of paddy may be made effective from a date not earlier than the first day of May, 1977: Provided further that the rules to carry out the objects of this clause or clause (a) may also be made effective from a date not earlier than the first day of May 1977; (b) Where any goods liable to tax under any other provision of this Act are sold by a dealer to another dealer and such other dealer furnishes to the selling dealer in prescribed form and manner a certificate to the effect that he holds a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1904 (U.P. Act No.1 of 1904) and in supersession of Government Notification No.T.I.F.-2-2383/XI9(251)/97-U.P. Act-15-48-Order-1998 dated November 23, 1998 (Sno 387), the Governor is pleased to declare that with effect from February 18, 2000 and subject to conditions and restrictions specified in the said section 4B, the tax shall be payable at the rate specified in column 4 of the Annexure below on the sale to or, as the case may be, purchase by, a dealer holding a valid recognition certificate under sub-section (2) of the said section 4B, of the goods mentioned in column 3 of the said Annexure for use in the manufacture or in the packing of the goods mentioned in column 2 of the said Annexure manufactured or processed by him and that the goods mentioned in column 2 of the said Annexure shall be notified goods for the purposes of the said section 4B: ANNEXURE Serial Number Name of notified goods Name of the goods Rate of tax 1 2 3 4 1. Chemical fertilizer and electrical energy (a) Nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he packing of the goods mentioned in column (2) of the said annexure manufactured or processed by him and that the goods mentioned in column (2) of the said annexure shall be notified goods for the purposes of the said section 4B. ANNEXURE Serial Number Name of notified goods Name of goods Rate of tax 1 2 3 4 1. Chemical fertiliser (a) Natural gas. (b) Declared goods. (c) All other raw materials of all types processing materials,consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuels or lubricants for use in the manufacture of or any packing material for packing of notified goods manufactured by him. 5% 2% 2.5% 2. Goods manufactured by distilleries and breweries. Molasses 8% 3. Hosiery Yarn Exempted from payment of tax. Clause (a1) of the Act has been inserted with effect from May 1, 1977 by Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4B of the Act. It does not specify any sub-section or any clause. Thus, it is deemed to have been issued for the purpose of all clauses of section 4B(1) of the Act. Likewise Notification No.KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 is also issued under section 4B of the Act. No sub-clause is specified. Thus, this notification is also deemed to be under all the clauses of section 4B(1) of the Act. The proviso to Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 only contemplated furnishing of declaration form in form IIIB within the time prescribed. The benefit of the concessional rate of tax was provided in the earlier part of the notification and not by the proviso. The proviso only provided the furnishing of form IIIB in case of sale to a dealer of declared goods liable to tax under section 3D(1) of the Act by a dealer to the another dealer holding recognition certificate under section 4B(2) of the Act. A bare reading of the Notification No.KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 and Notification No.KA.NI-25107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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