2013 (11) TMI 561

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....t is the manufacturer of seeds, claimed to be certified by the competent authority under the Seed Act, 1966. The said seed, claimed to be exempted under the U.P. Trade Tax Act vide Notification 7038 dated 31.1.1985. The revisionist claimed exemption on the sale of such seeds under Section 8 (2-A) of the Central Sales Tax Act. The claim of the revisionist has been rejected by the assessing authority. The appeals filed against the assessment orders have also been rejected. The revisionist filed second appeals before the Tribunal. The Tribunal vide order dated 28.10.1998 remanded back the matter to the assessing officer. It appears that a circular has been issued by the Additional Commissioner on 9.7.1998 based on the Government Order dated 26....

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.....C.-741. Learned Standing Counsel submitted that by the circular remission of tax and interest has been granted. The circular does not provide any refund and, therefore, the revisionist is not entitled for refund. He further submitted that it is not clear from the assessment order whether the revisionist has realized the tax from the customers or not, therefore, the matter may be relegated to the assessing officer to consider this aspect of the matter. To the submission of the learned Standing Counsel, learned counsel for the revisionist submitted that the tax has been deposited in terms of the interim order passed by the appellate authority and there is nothing on record to suggest that the tax has been realized from the customers. The r....