TaxTMI 
TaxTMI 
2004 (11) TMI 550
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....lready been passed on the application dated February 23, 1991 granting the recognition certificate with effect from February 23, 1991. Thereafter, applicant again moved an application on June 24, 1991 which is annexure No. 1 to the revision, in which it was claimed that the exemption should be granted from September 26, 1988 and it should be fully exempted while the exemption was granted for concessional rate at 4 per cent. Sales Tax Officer, Sector-1, Chandausi, vide order dated June 24, 1991 has rejected the application on the ground that the exemption could not be granted with retrospective effect under the provisions of the Act and the full exemption was available only to the roller flour mill while the applicant-mill is different from roller flour mill. First appeal filed by the dealer against the order dated June 24, 1991 was rejected vide order dated September 21, 1991. Applicant filed second appeal before the Tribunal, which was allowed vide impugned order dated July 21, 1994. Heard learned counsel for the parties. The Tribunal held that it was explained by the dealer that application in form 18 was given to the counsel, Sri. D.D. Bhasin in the year 1988 itself....
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....osed alongwith the present revision. Relevant part of the notification dated August 29, 1987 reads as follows: "In exercise of the powers under section 4B of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in supersession of all previous notifications issued under the aforesaid section 4B, the Governor is pleased:- (a) to declare the goods mentioned in column 2 of annexures I, II and III to this notification to be notified goods for the purposes of the aforesaid section 4B; and (b) to order that with effect from September 1, 1987, and subject to the conditions and restrictions specified in the said section 4B,- (1) no tax shall be payable in respect of the sale to or, as the case may be, purchase by a dealer, holding a recognition certificate under sub-section (2) of the aforesaid section 4B, of any raw materials, accessories and component parts required for use in the manufacture by him of the notified goods mentioned in column 2 of annexure I or of any goods required for use in the packing of such notified goods manufactured by him; (2) no tax shall ....
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....Uttar Pradesh Sales Tax Act, 1948. Annexure I Serial No. Names of notified goods 1 2 1 Bicycles, tricycles, perambulators and parts and accessories thereof including seat tops (saddle) 2 Glass and glassware including optical glass in all its forms but excluding ornamented or cut glass bangles. 3 Oils extracted by solvent extraction process. 4 . . . 5 . . . Annexure II Serial No. Name of notified goods Names of raw materials 1 2 3 1 Mentha oil. Mentha herb. 2. Menthol. Mentha oil. 3. Rice. Paddy. 4. Leather Board. Leather cuttings. 5. Carpets. Hand spun woollen fibre popularly known as Desi kati 6. Harrows. Steel discs. 7. Atta, maida and suji manufactured by roller flour mills. Wheat, if purchased from the Food Corporation of India. 8. Bakery products that is to say, bread, biscuit, cakes, buns, pastries and rusks. Atta, maida and suji. 9. Lime-stone chips and lime-stone powder. Lime-stone. Annexure III Serial No. Name of notified goods Names of raw materials, etc. Rate of tax on raw materials, etc. 1 2 ....
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....roller mill have been defined as any mill that uses rollers as (a) a mill crushing or coarse grinding of grain, for fee (b) a mill in which wheat as made into flour by passing it between rollers, a machine in which flees seed is broken in preparing it for press. Therefore, in the roller flour mill the essential component is a roller and the grinding is being carried on by the grinding and pressing in between the roller. Therefore, unless a mill has rollers and the grinding process being carried on by rollers, it cannot be said to be roller flour mill. Neither it was claimed by the dealer nor there is any finding of the Tribunal that in the dealer flour mill, rollers were available and the grinding being carried on by the roller. The notification grants the exemption only to the roller flour mill and not all the roller flour mills. In the fiscal statute there is no room of any intendment and presumption. In the case of Commissioner of Income-tax v. Keshavlal Lallubhai Patel reported in [1965] 55 ITR 637(1) the apex court held as follows: ". . . in a taxing Act one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. T....