Rebate under Section 4B notification remanded for fresh verification of tax-paid goods and statutory conditions.

Entitlement to rebate under the Section 4B notification depended on proof that the goods sold to roller flour mills had already suffered tax and that the notification's conditions were satisfied. The assessee had not produced the relevant documents before the assessing authority, so the claim was rejected below. As the assessee stated that the records were available and could be verified, the HC allowed a remand for fresh examination of the rebate claim on the basis of the documents and compliance with the notification conditions, and set aside the appellate order.

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Issues: Whether the assessee was entitled to claim rebate under the notification issued under Section 4B of the Uttar Pradesh Trade Tax Act, 1948, and whether the matter should be remitted for verification of the requisite conditions.

Analysis: The claim for rebate depended upon proof that the goods sold to the roller flour mills had already suffered tax and that the statutory conditions attached to the notification were satisfied. The record showed that the assessee had not produced the relevant documents before the assessing authority, and the authorities below rejected the claim on that basis. Since the assessee asserted that the necessary records were available and could be produced, the Court found it to afford an opportunity for verification of the documents and compliance with the notification conditions.

Conclusion: The assessee was entitled to a remand so that the claim for rebate could be examined afresh on the basis of the relevant documents and the conditions of the notification.

Final Conclusion: The revision was allowed and the impugned appellate order was set aside, with the matter sent back for fresh examination of the rebate claim.

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