Retrospective amendment cannot override final government finding on starting production date for trade tax exemption eligibility.

Eligibility for exemption under section 4-A of the U.P. Trade Tax Act depended on the scheme in force on 30 September 1982 and on the actual date of starting production. The amended definition inserted by section 5 of the U.P. Sales Tax (Amendment) Act, 1984, effective from 12 October 1983, could not be applied retrospectively to a unit whose production had already commenced earlier. The scheme also made the State Government's determination of the starting-production date final, so the committee could not reopen that question. On that basis, the rejection orders were quashed and the eligibility certificate was directed to be issued on the basis of 2 October 1982.

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Issues: Whether the petitioner was entitled to an eligibility certificate under section 4-A of the U.P. Trade Tax Act on the basis of 2 October 1982 as the date of starting production, and whether the amended definition introduced by section 5 of the U.P. Sales Tax (Amendment) Act, 1984 could govern the case.

Analysis: The scheme in force on 30 September 1982 governed units set up during the relevant period and required the date of starting production to be determined with reference to the actual facts of production. The amendment defining the phrase 'date of starting production' came into force only from 12 October 1983 and could not be applied retrospectively to a case where the relevant production activity had already commenced earlier. The Court also noted that the State Government had already decided the dispute regarding the date of starting production and that decision was stated by the scheme to be final, leaving no scope for the committee to redetermine the same question.

Conclusion: The amended provision did not govern the petitioner's case, the State Government's determination that 2 October 1982 was the date of starting production was binding, and the petitioner was entitled to the eligibility certificate.

Final Conclusion: The impugned rejection orders were quashed and the authority was directed to grant the eligibility certificate on the basis of 2 October 1982 as the date of starting production.

Ratio Decidendi: A subsequent amending provision altering the definition of 'date of starting production' cannot be applied to deny exemption where the relevant production date had already arisen under the earlier scheme, especially when the scheme makes the Government's determination on that dispute final.

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