TaxTMI 
TaxTMI 
2013 (12) TMI 332
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.... the eligibility certificate granted to it under Section 4-A of the Act on 26.6.1993 by reducing the period of exemption of tax on sale and the order of affirmation passed by the the tribunal on 27.1.1998. The brief facts leading to this revision are that that the assessee who is carrying business of manufacturing and selling of jute bags had applied for exemption from tax under Section 4-A of the Act. The application was rejected and the review application thereof also failed. The said two orders were challenged by the petitioner by means of writ petition no. 1205 of 1992 (M/s. Sagar Jute Udyog Vs. State of U.P. and Others). The writ petition was allowed vide judgment and order dated 10.5.1993 and the orders rejecting the application for ....
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....siness rather temporary seizure /suspension on account of certain contingencies which have been clearly spelled out and therefore also the eligibility certificate was not required to be modified. No doubt the eligibility certificate dated 26.6.1993 was granted to the assessee was pursuant to the directions of this Court contained in the judgment and order dated 10.5.2013 but it would be deemed to be one on the application of the assessee. The High Court on being satisfied that the orders passed by the authorities below were unsustainable, on principle has found the assessee to be entitled to the eligibility certificate. The eligibility certificate as such granted to the assessee pursuant to the order of the High Court was in effect a certi....
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....ditions in reference to the eligibility certificate permissible under Section 4-A of the Act. One of the conditions is that the industrial unit had not dis-continued production of goods for a period exceeding six months at a stretch. Section 4-A (3) of the Act authorizes the Commissioner to cancel or amend the eligibility certificate if he is of the opinion that the assessee is not entitle to such a facility or is entitle to it for a lesser period. In short, commissioner is vested with the power to modify the eligibility certificate granted if he finds that the assessee is entitle to it for a shorter period rather than the one for it has been granted. This Court in deciding the writ petition of the assessee vide judgment and order dated 1....
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....that the assessee had discontinued its business for a continuous period of six months at a stretch. The submission that the discontinuance of business was only temporary in nature and that the eligibility certificate was not liable to be modified/amended on account of temporary suspension of business is without substance and can not be accepted. In the notification dated 26.12.1985 the words "discontinued production of such goods for a period exceeding six months at a stretch" has been used. The notification does not makes any distinction between temporary or permanent discontinuance of business. The reason for discontinuance of business is also immaterial for the purposes of above notification and the grant/amendment of the eligibility c....