2006 (9) TMI 507

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....rection for reference, the following question had been formulated by this court for consideration vide order dated December 20, 2005: "Whether concessional rate of tax under Notification No. S.O. 50/ PA. 46/48/S. 5/82, dated December 2, 1982 on the purchase of cotton would be available to the assessee-dealer from December 1, 1979 or from the actual date of establishment of the textile mill? " ....

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....essing Authority was upheld in appeal by the Deputy Excise and Taxation Commissioner (Appeals). Further appeal before the Tribunal also failed. This is how the petitioner is before this court. As is evident from the question of law to be considered by this court, the dispute falls in a very narrow compass. To appreciate the pleas raised by the counsel for the parties, it is necessary to extr....

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....; (2) the rate of tax on glass bangles and plastic bangles covered by items (23) and (31) of the said Schedule A shall be four paise in a rupee; (3) the rate of tax on purchase of goods specified in Schedule C to the said Act shall be four paise in a rupee: Provided further that the rate of tax in the case of bhabhar (buggar), kahi and chillies enumerated as items (10), (11) and (12), res....

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....xtile mills established on or after December 1, 1979 for a period of five years from the said date, i.e., the date of establishment, subject to the conditions specified in the said proviso. There is no dispute that the petitioner is fulfilling all other conditions laid down in the notification. The authorities have taken the view that the period of five years commences from December 1, 1979. Th....