2003 (10) TMI 631

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....partnership firm. It has filed this writ petition challenging the validity of the order dated June 5, 1992 rejecting the review application under section 4A of the U.P. Trade Tax Act, 1948. The petitioner established a new unit in pursuance of the Government order dated September 30, 1992 for the manufacture of polythene bags. In pursuance of the partnership deed dated June 2, 1987 (annexure 1 t....

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....s is clear from annexure 3 to the writ petition. The exemption application was rejected by the Divisional Level Committee by order dated December 3, 1990 (annexure 5 to the writ petition) on two grounds: (1) The unit was not registered with the industries department as a small-scale industry on December 13, 1988. (2) The bank has given the term loan to Atul Prakash and not to the firm even thou....

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....SSI, registration certificate, i.e., date of issuance of the registration certificate and the date of the commencement of the production. It has been mentioned in paragraph 7 of the said circular dated March 10, 1987 that it is natural that the date of issuance of SSI, registration certificate and the date of production will be different. However, on this ground exemption should not be denied. He....

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....raphs 7, 8 and 9, and it has been held in paragraph 11 that the circular issued by the Commissioner of Sales Tax is binding on the authorities. This very controversy that the exemption under section 4A cannot be denied on the ground of the difference in the SSI registration certificate granted subsequently and the date of starting production, has been finally decided by a division Bench of this c....