1996 (3) TMI 484

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....he case, the Tribunal was justified in holding that the dealer is eligible to avail of the exemption under Separate Revenue Department Notification No. A3-41-81(31)-ST-V, dated June 29, 1982 in respect of the inter-State sale of goods manufactured by him, by virtue of his holding an eligibility certificate in fulfilment of one of the conditions laid down in the said notification for eligibility of the said exemption, although he was not holding a registration certificate under sub-section (1) of section 7 of the Central Sales Tax Act, 1956?" 2.. The non-applicant assessee, Madhya Bharat Papers Ltd., Champa, is a dealer registered under both the State and the Central Act. The assessee is a new industrial unit for manufacture and wholesale....

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....n question and therefore the assessee was entitled to exemption of the whole of the inter-State sales under the Central Act as the certificate once issued by the Industries Commissioner after the approval of the State Level Committee enured to the benefit of the assessee unless the competent authority had revoked or amended the same. In this view of the matter, the Tribunal allowed the deduction of the inter-State sales and the penalty imposed under section 18(6) of the State Act read with section 9(2) of the Central Act, was also set aside. 4. The Revenue moved an application before the Tribunal for the reference of the question of law arising from the order of the Tribunal to this Court and hence the said question has been referred. ....

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....sing authority at the time of his assessment a certificate issued by the Industries Commissioner, M.P., or any officer authorised by him for the purpose, certifying that such dealer is eligible to claim the exemption from payment of tax under the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), under the Separate Revenue Department Notification No. A3-41-81 (35)-ST-V, dated October 23, 1981."             (1)   (2) (3) (b) Are registered as small-scale industrial units with the IndustriesDepartment of the Government of Madhya Pradesh or are registered with the Director-General of Technical Development as an industrial unit or are registered as industrial units by any a....

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....as to get himself registered under section 7(1) of the Central Sales Tax Act, but it is also clear that this matter, in terms of the provisions made in column No. (3) of the notification, is required to be considered by the Industries Commissioner, Madhya Pradesh, or the officer authorised by him while issuing the eligibility certificate to the dealer. 9.. It is an admitted position that certificate was issued by the Industries Commissioner on the approval and recommendation of the State Level Committee. It is, therefore, not permissible for the assessing authority to go behind the certificate and to impeach its sanctity. The certificate issued in terms of the provision made in column No. (3) of the Schedule to the notification is required ....