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of <h1>Revenue's Challenge to Exemption on Manufactured Goods Dismissed</h1> <h3>Commissioner, Trade Tax, UP., Lucknow Versus Bhartya Charmodhyog Sangh</h3> The revisions filed by the Revenue challenging the Tribunal's decision to grant exemption on manufactured goods under the Central Sales Tax Act were ... - Issues:Exemption on manufactured goods under the Central Sales Tax Act.Analysis:The case involved seven revisions under section 11 of the U.P. Trade Tax Act, 1948, challenging the Tribunal's order related to assessment years under the Central Sales Tax Act. The central question revolved around the exemption of manufactured goods under the Central Sales Tax Act.The dealer, certified by the U.P. Khadi and Village Industries Board, manufactured shoes and sought exemption under Notification No. ST-II-7037/X-7(23)/83-U.P. Act XV/48-Order-85. The assessing authority denied the exemption, but the Tribunal allowed it for inter-State sales under section 8(2A) of the Central Act.The Revenue argued that the exemption was conditional and not general, citing precedents where conditional exemptions were not considered under section 8(2A) of the Central Act. The dealer contended that the exemption was applicable and not subject to conditions for sales, supported by a circular indicating general exemption for sales to certified institutions.The notifications clarified that the exemption was specific to institutions certified by the Khadi and Village Industries Board, making it conditional and not a general exemption. The apex court's interpretation in previous cases highlighted that exemptions based on conditions do not qualify as general exemptions under the law.Rulings in various cases emphasized the binding nature of circulars issued by authorities, even if contradictory to statutes, preventing Revenue authorities from taking a different stance. As the circular supporting the exemption remained in force, the Tribunal's decision to grant exemption under section 8(2A) of the Central Act for goods manufactured by certified institutions was upheld.Conclusively, the revisions filed by the Revenue were dismissed as the Tribunal's order granting exemption under the Central Act was deemed valid based on the existing circular and legal precedents.
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