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        <h1>U.P. Sales Tax: Exemption Upheld for Wheat Dealer Applying for Recognition Certificate</h1> <h3>Commissioner, Sales Tax, UP., Lucknow Versus Meerut Roller Flour Mills Pvt. Ltd.</h3> The court upheld the Sales Tax Tribunal's decision to grant exemption under section 4-B of the U.P. Sales Tax Act to a dealer who applied for a ... - Issues:Grant of recognition certificate under section 4-B of the U.P. Sales Tax Act, 1948.Analysis:The judgment revolves around the grant of a recognition certificate under section 4-B of the U.P. Sales Tax Act, 1948. The case involves a dealer who set up a flour mill and applied for a recognition certificate to purchase wheat without tax payment. Initially, the application was rejected, citing conflicting exemptions under sections 4-A and 4-B. The assessing officer rejected the application again based on a notification dated August 27, 1984, which limited exemptions. However, subsequent notifications on January 29, 1985, removed these restrictions. The Sales Tax Tribunal directed the grant of exemption to the dealer from November 26, 1983, to January 28, 1985, challenging which the present revision petition was filed.The judgment clarifies that the conditions for granting a recognition certificate under section 4-B must be prescribed. The notification issued for this purpose did not contain any condition barring exemption under section 4-B if exemption under section 4-A was availed. The tribunal correctly noted that the January 29, 1985 notification superseded the August 27, 1984 notification, removing the conflicting conditions. The Revenue's argument based on a subsequent amendment was deemed irrelevant as the grant of exemption under section 4-B is not subject to conditions regarding exemption under section 4-A.The judgment emphasizes that the grant of exemption under section 4-B does not preclude a dealer from applying for or being granted exemption under section 4-A. The Revenue's argument that exemption under section 4-A cannot be granted if exemption under section 4-B is availed was rejected. The tribunal's direction to grant exemption under section 4-B from the date of application was upheld, noting that there was no evidence of an eligibility certificate under section 4-A being granted to the dealer. The judgment dismisses the revision petition, affirming the tribunal's decision to grant the exemption under section 4-B to the dealer.

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