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TMI Blog2006 (7) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... n the District Jalaun for manufacturing of firebricks and B.P. sets. The production was started on September 15, 1992 and the first sale was made on October 24, 1992. Being a new unit for the claim of exemption on the turnover of manufactured products, applicant moved an application in form 46 on March 12, 1993 within six months from the date of first sale. Under the notification, applicant was entitled for exemption from the date of first sale. Application was filed in eight copies as required under rule 25(1)(a) in form 46. It appears that along with the application, copy of lease deed executed by Uttar Pradesh State Industrial Development Corporation could not be furnished, therefore, one copy of application was returned to the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26, 1996 rejected the review application on the ground of non-compliance with the objection within 60 days and also on the ground that the review application was not filed within 30 days from the date of order dated August 21, 1995. Against the eligibility certificate dated August 21, 1995 and also against the order passed on the review application, applicant filed two appeals before the Tribunal. The Appeal No. 93 of 1996 filed against the eligibility certificate has been rejected on merit and other appeal No. 81 of 1997 filed against the order passed on the review application has been dismissed as infructuous. The Tribunal held that since the applicant did not fulfil the conditions within 60 days from the receipt of the intimation and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC 448. He further submitted that since the application was moved within six months, the provisions of section 4-A(5)(a) will apply and not section 4-A(5)(b) and the exemption to be allowed for the entire period and could not be curtailed. He relied upon the observations made in the case of Tarun Alum Pvt. Ltd. v. Commissioner of Trade Tax reported in [2003] 22 NTN 393. Learned Standing Counsel submitted that the applicant-unit had been treated as a new unit, therefore, there is no dispute of its entitlement to get exemption under section 4-A of the Act. He submitted that the dispute is only from which date, exemption should be allowed. He submitted that section 4-A(5)(a) applies to a case where the application is complete in all respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in, the rate of tax notified under sub-section (1),-- (a) if he applies for such facility within six months from the relevant date of commencement of the period of facility referred to in that sub-section or by September 30, 1992 whichever expires later, for the entire period notified under that sub-section; (b) if he applies for such facility later than the date specified in clause (a), only for part of the period notified under sub-section (1), which shall be computed from the date of application till the end of the period of facility; (c) in relation to a new unit referred to in Explanation (1), where the conditions specified in clauses (a) to (d) of the said Explanation (1) are fulfilled on a date later than the date of commencemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 days of the receipt of an intimation in this regard. (c) If the application is incomplete or does not contain the required information the unit may be asked to complete the application or furnish the required information within 60 days of the receipt of an intimation in this regard. If the unit fails to complete the application or furnish the required information or the additional information mentioned in clause (b) within the prescribed time, the date on which the application is completed or the information or the additional information is furnished shall be treated as the date of application of such unit. (2) . . . (3)(c) . . . " A "new unit", established after March 31, 1990 is defined by Explanation (2). It says t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Development Corporation and the lease deed was in existence. The column 10 of form 49, which is an exemption application provides to furnish the detail of the lease deed and also provides to annex a copy of the lease deed. Since column 10 relating to the lease deed was not filled and the copy of the lease deed was not filed, the Divisional Level Committee returned one copy of the application and required to fill column 10 of the application and file the lease deed. The lease deed as stated, was executed on October 28, 1991 itself. There was no reason in not filling column 10 of the application and to file the copy of the lease deed dated October 28, 1991, immediately on the receipt of the letter and at most within 60 days from the rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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