2013 (11) TMI 654

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.... Sri Ashok Bhatnagar, Advocate on behalf of the assessee and Sri U.K. Pandey, Standing Counsel on behalf of the State respondent. The assessee before this Court challenges the order of the Trade Tax Tribunal dated 13.05.2004, whereby the plea that the assessee was entitled to the benefits of reduced rate of tax i.e. at the rate of 2% on sale of oil seeds to a purchaser having recognition certif....

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....en ignored by the Tribunal. He, therefore, submits that irrespective of the earlier notifications having been superseded, the sales effected against Form 3-B still attract tax at the rate of 2% only on sales of oil seeds under the notification dated 29th August, 1987 itself. In respect of sales effected against Form 3-C(1) it is his case that the notification dated 29th August, 1987 had no appl....

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....e consideration under Clause (3) of the notification dated 29th August, 1987. Similarly, it is also conceded that in the facts of the case notification dated 29th August, 1987 shall not, in any way, dilute the exemption claimed by the assessee in respect of the sales made against Form 3-C(1), inasmuch as exemption from tax in that regard is provided for under Section 3D(7) and the notification ....