2014 (1) TMI 724

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.... five years in view of the location of the industry. 3. It is an admitted fact that the State of Uttar Pradesh had issued an exemption notification depending on the location of the industry, inter alia, exempting industries situate in the Tehsil of Dadri for a period of six years and for industries located in the Tehsil of Ghaziabad for a period of five years only from payment of trade tax under the Act. 4. The Uttar Pradesh State Development Corporation had carved out certain plots in Ghaziabad Districts for allotting the same to the industrial units. The Ghaziabad District was divided into two Tehsils, (i)Dadri and (ii) Ghaziabad. The respondent was situated at Ghaziabad. There was some dispute between the parties on that score and that....

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....2. Since it is a first matter in the list, we decline the request made by learned counsel for the appellant to adjourn the case. 8. We have heard Shri Dhruv Agarwal, learned senior counsel for the respondent-assessee. He has brought to our notice that the provisions of Section 4A(3) of the Act and also circular issued by the State Government, dated 26.05.1994. According to learned senior counsel even after the cancellation of eligibility certificate by the Commissioner in exercise of his powers under Section 4A(3) of the Act, the appellant is eligible for remission of the tax. 9. It is not in dispute nor can it be disputed by the respondent that respondent industry is located in Ghaziabad. Therefore, in view of the notification issued gra....

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....icate for exemption from trade tax under the exemption scheme in force upto 31.3.1990 and no forgery, cheating has been committed by the trader in obtaining the certificate and no violation or mis- utilisation of the conditions of the eligibility certificate has been done by him, then in the event of cancellation or modification of the eligibility certificate of such trader under Section 4A(3) from any previous date, the outstanding amount of trade tax on the trader prior to the date of cancellation or modification shall be remitted provided the unit has not realized the tax from the customers. ....." 10. A reading of the aforesaid circular would indicate that if an industrial unit has obtained an eligibility certificate for exemption from....