2013 (10) TMI 302

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.... year 1992-93. The Tribunal under the order impugned has dismissed the appeal filed by the department and has allowed the appeal filed by the assessee. For the assessment year 1992-93 proceedings under Section 4B(5) were initiated against the assessee and vide order dated 4.1.1997 penalty to the tune of Rs.48,324 was levied. It was recorded that the assessee had purchased plastic granules the raw material and claimed complete exemption from tax under form 3B. The purchased granules were not used for manufacture of packing material instead for manufacturing plastic goods namely plastic bottles and plastic jar. Accordingly, notice was issued under Section 4B(5). After considering the explanation submitted by the assessee it was found that ....

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.... dated 29.8.1987 relied upon by the department is quoted herein below:- ST-II-4519/X-19/87-UP Act-XV/48-Order-87, dt. 29.8.1987 (Gazette dt. 29.8.1987) In exercise of the powers under section 4-B of the Uttar Pradesh Sales Tax Act, 1948 (UP Act No XV of 1948) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (UP Act No 1 of 1904), and in supersession of all previous notifications issued under the aforesaid section 4-B, the Governor is pleased: (a) to declare the goods mentioned in column 2 of Annexure I, II and III to this notification to be notified goods for the purpose of aforesaid section 4-B, and (b) to order that with effect from September 1, 1987 and subject to the conditions and restrictions specifie....

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....e may be, tax shall be payable at the concessional rate of four percent. In respect of the sale to or, as the case may be, purchase by such new unit of sub-assemblies and consumable stores required for use in the manufacture by it of the notified goods mentioned in column 2 of Annexure I or, as the case may be, Annexure III, and (5)in respect of the sale to or, as the case may be, purchase by any dealer, holding a recognition certificate as as aforesaid of machinery, plant, equipment, spare parts, processing materials, fuels or lubricants and , in cases not covered by sub-clause (4) above, of consumable stores and sub assemblies, required by such dealer for use in the manufacture by him or any of the notified goods mentioned in Annexures....