1999 (2) TMI 684

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..... - This revision under Section 11 of the Trade Tax Act is filed against the judgment and order of the Trade Tax Tribunal, Allahabad, Bench-Ill, whereby the appeal filed by the Department has been allowed and the assessment order has been restored. 2. Heard Sri Bharat Ji Agrawal, learned Senior Counsel, for the revisionist and Sri Surya Prakash Kesarwani, learned Standing Counsel, appearing for the .....

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..... 4 per cent. Form III-B were wrongly issued by the assessee. The assessing authority levied tax at the rate of 4 per cent and the tax liability was enhanced accordingly. First appeal preferred by the assessee was allowed by the Deputy Commissioner (Appeals). Thereafter aggrieved by the judgment and order of the Deputy Commissioner (Appeals), the Department preferred second appeal before the Tribun .....

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..... nding Counsel has submitted that in view of the decision in TVL. K.A.K. Anwar (supra) after purchasing the wire rod the assessee had converted it into wires which is a new commodity and it is taxable as a new item. It is further submitted that the assessee had obtained exemption certificate under Section 4-A which was enforceable only till before the assessment year in question. Therefore, the new .....

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..... issioner of Sales Tax, 1994 U.P.T.C. 70; Commissioner of Sales Tax v. M/s. B. K. and Co. Engineering Works, Agra, 1995 U.P.T.C. 502 and M/s. S.G. Industries and another v. State of U. P. and another, 1997 U.P.T.C. 616, of this Court. Therefore, unless it was shown that the Form III-B issued by the revisionist were false or wrong or the declaration made therein was false or wrong, no proceedings un .....

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..... . Questions of initiating proceedings for furnishing false or wrong declaration did not arise in that case. In the instant case also, as contended by the learned Standing Counsel, if the commodity produced by the assessee is found to be a new commodity, then the question for taxing would arise only when the sales for the relevant year are being taxed. 8. In this view of the matter the revision is .....

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