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TMI Blog2013 (1) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... shed a new unit for processing of the rice from paddy. An exemption certificate under section 4A was granted by the competent authority for the period of January 22, 1987 to January 21, 1993, i.e., six years. Later, the competent authority found that the factory was registered under the Factories Act only on July 11, 1990. So, prior to it, the exemption period was curtailed. In other words, the exemption period with effect from January 22, 1987 to July 11, 1990, was curtailed. For the remaining period, the exemption was allowed. Being aggrieved, the revisionist has approached the Tribunal, who vide its impugned order has rejected the claim of the assessee. Still not being satisfied, the assessee has filed the present revision. With this ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions as may be specified, be exempt from trade tax on sale of goods whether wholly or partly or be liable to tax at such reduced rate as it may fix:" Undoubtedly, in the instant case, the first sale was with effect from January 22, 1987. In the case of Mahaveer Paints and Adhesive Pvt. Ltd., Kanpur v. CTT [2006] 52 STI 45 (All), it was observed by this honourable High Court that the period when the manufacturing was continuing, then the period of exemption cannot be curtailed as the same was covered by the exemption period. Further, this honourable High Court in the case of Kuchchal Industries, Saharanpur v. Divisional Level Committee, Meerut [2013] 58 VST 93 (All) [Appx.]; [1990] UPTC 481 (All) observed that once the eligibility certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the dealer's writ petition, held that the fact that the dealer was registered under the Factories Act at a later date could not curtail the eligibility certificate granted under section 4A of the U.P. Sales Tax Act, 1948, for five years from the start of production in 1984. In this case the dealer was registered under the Factories Act only in 1987, and the authorities sought to curtail the registration certificate as effective only from 1987 to 1989 instead of from 1984 to 1989: Commissioner of Sales Tax v. Kuchchal Industries S.L.P. (Civil) No. 117 of 1991." In the light of above discussions and by considering the totality of the facts and circumstances of the case, I set aside the impugned order as well as the impugned cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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