TaxTMI 
TaxTMI 
2014 (2) TMI 204
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.... manufactures 'wired chassis' which is one of the components of colour T.V. sets and computer monitors. The assessee applied under Section 4-A of U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act') for grant of exemption/concession in tax. The Divisional Level Committee on 27.06.1999 allowed the application and consequent to it eligibility certificate was issued granting exemption to the extent of investment of Rs.06,24,58,273/- or for a period 31.05.1998 to 20.05.2006, whichever is earlier, on manufacture and sale of colour T.V. sets and computer monitors only. The assessee had not applied for grant of exemption in respect of any other item or 'wired chassis'. It was therefore not included in the eligibility certificate. ....
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.... decision of this Court to contend that the appeal lies even against the order rejecting such an amendment application. Shri U.K. Pandey, learned standing counsel in reply submits that the provision of Section 21 of the U.P. General Clauses Act would not apply. Its applicability is confined to amending the statutory instruments whereas the eligibility certificate issued under Section 4-A of the Act is simply a grant. The provision of review provided under Rule 25 (3) (c) of the Rules does not permit addition of any new item in the eligibility certificate. The circular is in context with diversification of the unit and not for adding a new item for exemption. In the above factual background and the submission of the parties the followi....
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....d any statutory instruments so issued." A reading of the aforesaid provision demonstrates that any instrument issued by any authority is liable to be amended or varied by making addition to it or may be rescinded. The eligibility certificate is issued as a sequel to an order under Section 4-A of the Act and consequently the eligibility certificate would be a statutory instrument which is liable to amendment by making additions to it. The submission of Shri U.K. Pandey that the refusal or grant of certificate under Section 4-A of the Act is not an order and therefore the eligibility certificate would only be treated as a grant is completely misconceived and is devoid of any substance. Section 10 (2) of the Act provides for an app....
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....ility certificate under Section 4-A of the Act in respect of T.V. cabinets. He had started new business of manufacturing of cabinets of speakers in the same premises and as such sought exemption in respect thereof also by making an application for amendment. It is in this context that the court issued the above directions for permitting the assessee to make an application to the authorities concerned who was directed to consider it in accordance with law. Above all in the absence of any prohibition contained in the Act from entertaining an application for amending the eligibility certificate, the authorities passing an order under Section 4-A of the Act is vested with inherent power to correct and amend its order and consequentially the ....
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....r Section 4-A of the Act. This Court in the case of M/S. K. Three Electronic Pvt. Ltd. Vs. Commissioner of Trade Tax U.P. and another decided on 08.09.2011 in Sales/Trade Tax Revision no.792 of 2003 has held that an order refusing to permit addition of new goods in the eligibility certificate which is commonly described as an amendment application, virtually amounts to refusal to grant the eligibility certificate and as such is appealable under Section 10 (2) of the Act. No contrary decision has been cited before me. In view of the above, the decision of the Tribunal that appeal was not maintainable is erroneous and is not tenable. In view of the aforesaid circumstances, the impugned orders dated 25.09.2003 and 13.02.2003 passed by....