TaxTMI 
TaxTMI 
1997 (8) TMI 498
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....any and had its factory at Shahjahanpur where the applicant is manufacturing Indian-made foreign liquor. 2.. During the assessment year 1989-90 it received a purchase order from the Canteen Stores Department, Government of India for purchase of the requisite quantity of Indian-made foreign liquor in which it was specifically mentioned that the necessary permit will be sent to the applicant-comp....
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....tification dated 31st January, 1985 issued in exercise of the powers under section 4 of the U.P. Sales Tax Act, as it stood then, the sales and purchases to the Canteen Stores Department/Military Canteens were exempt from payment of tax on the condition that it is certified by an officer not below the rank of Commanding Officer and the goods are meant for being sold to the members of the Armed For....
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.... Firstly, the goods were sold to the Canteen Stores Department, secondly, it was certified by the Commanding Officer and thirdly, the goods were meant to be sold to the members of the Armed Forces. The applicant has filed the copy of the certificate by a supplementary affidavit which was mentioned in the order of the Deputy Commissioner (Appeals). The said certificate shows that the goods were mea....
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.... with the submissions of Sri Bharat Ji Agrawal that the sales made by the applicant-company to the Canteen Stores Department was totally exempt from payment of tax vide notification dated January 31, 1985, and the applicants have complied with and produced before the authorities the relevantcertificate showing that the sales were made to the Canteen Stores Department and it was certified by an off....