2000 (2) TMI 794

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.... it was purchased for and on behalf of recognition certificate holder under section 4-B and he was exempt from payment of tax under section 4-B(1)(a-1). The assessing authority did not accept this claim of the assessee on the ground that the dealer was himself not a recognition certificate holder and rice bran was not a declared commodity under section 14 of the Central Sales Tax Act, 1956. The assessing authority also held that the dealer was first purchaser of the rice bran. 3.. First appeal filed by the dealer was dismissed by the Deputy Commissioner (Appeals). In second appeal, however, the Tribunal accepted the claim of the dealer relying upon the decision of a division Bench of this Court in Hari Om Gupta, Shanjahanpur v. State of U.....

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....n business of purchase and sale of oil seed and mustard khali and also acted as commission agent and who were purchasing on behalf of the recognised dealers were exempt from payment of tax. Therefore, the order of the Tribunal was justified. 6.. Admittedly, the present dealer is not a recognition certificate holder under section 4-B of the U.P. Sales Tax Act. The finding of the authorities below is that it was first purchased by the dealer on his own behalf and the sale was made against form 3-C(b) to the dealers holding recognition certificate under section 4-B of the U.P. Sales Tax Act. Section 4-B(1)(a-1) provides that, "notwithstanding anything contained in sections.......3-D. ................ (a-1) Where any declared goods liable to....

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....tion includes rice polish, rice bran and rice husk and the rate of tax is 4 per cent. However, notification under section 3-D providing rate of tax on the commodities or goods described in the notification does not make such goods declared commodities. The term declared commodity has been defined under section 2(d-1) of the U.P. Sales Tax Act which reads as follows: "Section 2(d-1): 'declared goods' means goods declared by section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter-State trade or commerce." 9.. Therefore, the term declared goods employed in section 4-B(1)(a-1) would mean goods declared under section 14 of the Central Sales Tax Act. An exhaustive list of goods declared has been given under section ....

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....by Act No. 61 of 1972 was meant to enumerate separately taxable goods and not just to illustrate what is just one taxable substance, namely iron and steel" ...... "The object was not to lay down that all the categories or sub-items of goods, as specified separately even before the amendment of 1972, were to be viewed as a single salable commodity called 'iron and steel' for purposes of determining a starting point for a series of sales. On the other hand, the note against the brackets in front of the five smaller sub-divisions of (d) makes it clear that even each sub-category of a sub-item retains its identity as a commercially separate item for purposes of sales tax so long as it retains the sub-division. The more natural and normal meanin....