TMI Blog2003 (10) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... lidity of the order dated June 5, 1992 rejecting the review application under section 4A of the U.P. Trade Tax Act, 1948. The petitioner established a new unit in pursuance of the Government order dated September 30, 1992 for the manufacture of polythene bags. In pursuance of the partnership deed dated June 2, 1987 (annexure 1 to the writ petition) Atul Prakash, one of the partners, was auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption application was rejected by the Divisional Level Committee by order dated December 3, 1990 (annexure 5 to the writ petition) on two grounds: (1) The unit was not registered with the industries department as a small-scale industry on December 13, 1988. (2) The bank has given the term loan to Atul Prakash and not to the firm even though Atul Prakash is partner of the firm (vide annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uance of the registration certificate and the date of the commencement of the production. It has been mentioned in paragraph 7 of the said circular dated March 10, 1987 that it is natural that the date of issuance of SSI, registration certificate and the date of production will be different. However, on this ground exemption should not be denied. Hence in our opinion merely because the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraph 11 that the circular issued by the Commissioner of Sales Tax is binding on the authorities. This very controversy that the exemption under section 4A cannot be denied on the ground of the difference in the SSI registration certificate granted subsequently and the date of starting production, has been finally decided by a division Bench of this court in the case of Magnum Papers Private ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same as held by the Supreme Court in Commissioner of Sales Tax v. Industrial Coal Enterprises [1999] 114 STC 365 (SC); [1999] UPTC 250. In view of the above the writ petition is allowed, the order of the Divisional Level Committee dated June 5, 1992 rejecting the review application for grant of eligibility certificate is set aside and a direction is issued to the Divisional Level Committ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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