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TMI Blog2007 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... med that they were used in the year 1987. The aforesaid plant and machinery were purchased against form IIID. The assessing authority raised the demand under section 3G(3) of the Act on the ground that the plant and machinery had been purchased prior to September 13, 1985 and had been used in the generation of the electricity and the provisions of section 3G(1) of the Act were not applicable in view of section 3G(2) of the Act, which says that the provisions of sub-section (1) shall not apply to the sale of any goods which is purchased by such department, corporation, undertaking, company for resale or for use in the manufacture or packing of any goods, for sale, or if such department, corporation, undertaking or company has no office or es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2004] 24 NTN 417 and Commissioner of Sales Tax, U.P., Lucknow v. Central Finance Accounts & Budget Organisation, Sonebhadra reported in [2008] 11 VST 665 (All); [2004] STI 76 All. Section 3G(2) as stood prior to September 13, 1985 and after the amendment by U.P. Act No. 25 of 1985 reads as follows: Prior to amendment "(2) The provisions of sub-section (1) shall not apply to the sale of any goods which are purchased by such department, corporation, undertaking or company for re-sale or for use in the manufacture or packing of any goods for sale, or if such department, corporation, undertaking or company has no office or establishment situated in Uttar Pradesh." After the amendment "Section 3G. Special rate of tax on certain sales. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same purpose, copy of which is placed as annexure 'II' in the aforesaid record. It was after the aforesaid letter and circular that the revisionist made the purchase of plant and machinery availing the benefit of section 3G(1) of the Act. The aforesaid letter and the Commissioner's circular remained in force till the Commissioner issued another circular dated October 13, 1987 reversing the view taken in the aforesaid documents. . . . It was not disputed that the Government did issue the letter referred to above and thereafter the Commissioner also issued a circular and in accordance with those documents the revisionist was entitled to avail the concessional rate of tax under section 3G(1) of the Act in respect of purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to a case where the machinery was required in the generation of the electricity. Tribunal deleted the demand. Trade tax revision was filed before this court at the instance of the Revenue. This court dismissed the revision and held as follows (at page 668 of VST): "In the case in hand the Tribunal has placed reliance upon the aforesaid circulars issued by the department. It held that it is not a case of reassessment under section 21 of the Act as the turnover has not escaped assessment. Section 21 could possibly be invoked if the turnover or any part thereof had escaped assessment and not otherwise, as observed by the Tribunal. The Tribunal has further interpreted the words 'used in the manufacture'. The Tribunal in my view has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present revision is squarely covered by the judgment of this court in Sales Tax Revision No. 1610 of 1991, Commissioner of Sales Tax, U.P., Lucknow v. National Thermal Power Corporation, Singrauli decided on August 19, 2003. In that case also in assessment year 1984-85 the purchases were made against form III-D and the plant was commissioned in the year 1987-88. On the consideration of the amendment made in section 3G on September 13, 1985 by U.P. Sales Tax (Amendment and Validation) Act, 1985 by which in sub-section (2) after the words 'packing of any goods' the words 'other than electrical energy' have been inserted and on consideration of the two circular dated August 3, 1977 and October 13, 1987 issued by the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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