Concessional tax under the U.P. Trade Tax Act is unavailable for rice bran without declared commodity status and a recognition certificate.

Concessional tax treatment under section 4B(1)(a1) of the U.P. Trade Tax Act applies only to declared goods taxable under section 3D(1) and remains subject to the recognition certificate condition in section 4B(2). Because rice bran is not a declared commodity and the dealer did not hold a recognition certificate, the statutory preconditions for the concession were not met. The earlier Tribunal view could not prevail against the later binding interpretation, and the concessional rate was therefore not admissible on purchases of rice bran.

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Issues: Whether concessional rate of tax under section 4B(1)(a1) of the U.P. Trade Tax Act, 1948 was admissible on purchases of rice bran when rice bran was not a declared commodity and the dealer did not hold a recognition certificate.

Analysis: The concession under section 4B(1)(a1) is confined to declared goods liable to tax under section 3D(1) and operates subject to the statutory conditions. The benefit is linked to the scheme of section 4B and the recognition certificate requirement under section 4B(2). Since rice bran is not a declared commodity, the statutory precondition for availing the concessional treatment was not satisfied. The earlier view relied upon by the Tribunal could not govern the matter in light of the later binding interpretation that denied the benefit in such circumstances.

Conclusion: The concessional rate of tax was not admissible to the dealer on purchases of rice bran, and the finding of the Tribunal granting that benefit was incorrect.

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