9911796707
TMI Blog2015 (1) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... to as "the U. P. Act") is directed against the order of the Tribunal dated February 25, 2004 in connection with the assessment year 1997-98 under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act") The assessee-revisionist is manufacturing electronic goods and is engaged sale of those items also. It's manufacturing units are situate in Noida and Greater Noida. The assessee-revisionist undertook expansion of its units and there is no dispute that it was granted eligibility certificate under section 4A of the U. P. Act in respect to the expansion and the date of production and the first sale happens to be before May 5, 1997. Under the Notification No. 781 dated March 31, 1995 issued under section 8 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (5) of the section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), read with section 21 of the General Clauses Act, 1897 (Act No. 10 of 1897), the Governor is pleased to make, with effect from the date of publication of this notification in the Gazette, the following amendment in Government Notification No. TT-2-781/XI- 9(226)/94-Act-74-56-Order-95, dated March 31, 1995, as amended from time to time. Amendment In the aforesaid notification, in annexure 1, (i) in the heading, in column 4 for the words 'under the U. P. Act' the words 'under the Act' shall be substituted ;" The short question which has been raised in this revision is whether the amendment made by the aforesaid notification dated May 5, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed March 31, 1995. In view of the plain, clear and simple language of the notification dated May 5, 1997, the amendment brought into by the said notification would be effective from the date of its publication, i.e., May 5, 1997. It cannot be applied retrospectively or from the date of the issuance of the earlier notification which was amended by the same. The Tribunal as such is not justified in holding that the amendment would be operative from April 1, 1995. Even if it is assumed that there was some mistake in the notification dated March 31, 1995, the said mistake cannot be taken note of. The mistake if any as suggested by the Tribunal was corrected by the notification dated May 5, 1997 and the said mistake would stand rectified from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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