TaxTMI 
TaxTMI 
2004 (11) TMI 550
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.... 4B of the U.P. Sales Tax Act, 1948 filed an application on February 23, 1991. Assessing authority issued recognition certificate granting partial exemption on the purchases of wheat, with effect from February 23, 1991. It appears that dealer further moved an application claiming the exemption for the assessment years 1988-89, 1989-90 and 1990-91. The said application was rejected on the ground that it was infructuous as an order has already 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 Sep....
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.... purchase of the raw material. Learned Standing Counsel submitted that the Notification No. ST-II4519-X, August 29, 1987 granted full exemption to the roller flour mill only manufacturing atta, maida and suji from the wheat purchased from Food Corporation of India and the unit of the dealer was not the roller flour mill, and there is no finding that in the mill there was any roller by which the grinding of food grain was being carried on. He submitted that merely because the process employed in the manufacturing are almost similar to the roller flour mill, ordinary flour mill cannot become roller flour mill. He further submitted that in the application for recognition certificate under section 4B of the Act it has not been stated that the ....
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....olumn 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 be payable in respect of the sale ....
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....s, fuels or lubricants and in cases not covered by sub-clause (4) above, of consumable stores and sub-assemblies, required by such dealer for use in the manufacture by him of any of the notified goods mentioned in annexures I, II and III, tax shall be payable at the concessional rate of four per cent: Provided that no concession under this notification shall be admissible -- (i) if the turnover of goods manufactured by the dealer is exempt from tax under section 4 of the said Act of 1948; and (ii) in respect of the sale to or purchase by distilleries and breweries and dealers engaged in the manufacture of paper, catechu (kattha), matches, empty match boxes, match splints and match veneers. Explanation. -- The expressions 'new unit....
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....mentioned in annexure II. In respect of all other goods, except oil seeds and oil cakes, there was a partial exemption at four per cent only. For the claim of full exemption it has to be satisfied that the goods manufactured by the manufacturer falls under annexure I or the goods falls under annexure II. In annexure II the exemption is available only to the roller flour mill manufacturing atta, maida and suji using the wheat purchased from the Food Corporation of India as raw material. Perusal of the first application in form XVIII, which is annexure 3 to the revision, there was no mention that the dealer-flour mill was roller flour mill and wheat would be purchased from the Food Corporation of India. In the application dated June 24, 1991 ....
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....h 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. ....