2003 (12) TMI 604

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....orders dated October 27, 1988 and February 6, 1988, annexures 9 and 5 to the writ petition. The petitioner has also prayed for a mandamus directing the respondent No. 2 to issue form III-C(2) to the petitioner and to refund the amount deposited by the petitioner for obtaining form III-C(2). The petitioner has also prayed that the respondent No. 1, be prohibited from passing assessment orders subsequent to assessment year 1984-85. 2.. Heard learned counsel for the parties. 3.. The petitioner is a new unit as contemplated under section 4-A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") and holds eligibility certificate dated April 2, 1985 under section 4-A(2) of the Act (vide annexure 1 to the petition). The peti....

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....f tax on the purchases of arhar, mung, etc., penalty notice under section 15-A(1)(a) of the Act was also issued. 5.. In the present writ petition the petitioner has challenged the validity of the assessment order passed for the assessment year 1984-85, notice under section 15-A(1)(a) of the Act and has also prayed for direction to the assessing officer to issue form III-C(2) to the petitioner. The claim of the petitioner is that in view of the G.O. No. 2-607-1086, dated January 29, 1985 its new unit became entitled for exemption both on the sale of manufactured products as well as on the purchases of raw material. 6.. Prior to January 29, 1985 a new unit was entitled for the benefit of exemption either on the sale of manufactured prod....

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..... ST-II -2958/X-9(1)-76, dated the 20th May, 1976 issued under section 4-B. Under the above notification issued under section 4-B of the Act full exemption was not contemplated to dal units. Hence, the purchaser of arhar, mung, etc., were liable to tax at 4 per cent under partial general exemption under section 4-B of the Act as well under the notification issued under section 3-D of the Act. In effect, there was no benefit contemplated to dal under section 4-B of the Act and the unit was liable to pay tax at 4 per cent on it purchases being first purchaser unless it furnishes certificate as contemplated under section 3-D(7) of the Act, if purchases are made from a registered dealer. In any view of the matter an appeal lies against the a....