2005 (1) TMI 666

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....no dispute that the dealer is an institution certified by All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board. The assessing authority disallowed the claim of exemption on the entire turnover on the ground that the turnover exceeded Rs. 50 lakhs. The assessing authority was of the view that the exemption under the aforesaid notification was available to only those institutions where total turnover in assessment year was less than Rs. 50 lakhs. The dealer filed appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) allowed the appeal in part The appellate authority has held that the institution was eligible to exemption up to the turnover of Rs. 50 lakhs and held liable to tax on the turnover of Rs. 36,86,693. Against the order of the first appellate authority, dealer as well as Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal allowed both the appeals in part and set aside the order of the first appellate authority and remanded back the matter to the assessing authority with the direction to allow the exemption on the turnover up to Rs. 50 lakhs on each individual products manufactured by t....

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....radesh 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 clause, the Governor is pleased to exempt, with effect from February 1, 1985 the sale or purchase of the goods mentioned in column 2 of the Schedule hereunder by the persons or the class of persons mentioned therein, from tax under the said Act of 1948, subject to the conditions, if any, specified in column 3 thereof: SCHEDULE Serial No. Description of goods/persons/class of persons Conditions, if any 1 2 3 1 . . . . . . . .   2     3 Institutions in U.P. certified by the All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board -     (a) on the sale of products of village industries specified below; and     (b) on the purchase of any goods connected with the manufacture of products of village industries or purchase of products of village industries specified below: - On condition that the dealer selling such goods to the said ....

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....   (4) Aggarbatti.   (5) Palm gur and other palm products.   (6) Sheelac.   (7) Bamboo and cane work.   (8) Blacksmithy and carpentry (manufacturing and servicing involving use of power up to horse power).   (9) Kattha.   (10) Broom stick.   (11) Biroja and turpentine oil.   (12) Dipped latex and rubber products.   (13) Candles.   (14) Stone crushing.   (15) Rexine goods and PVC goods.   (16) Goods made of bones and horns.   (17) Camphor and its products.   (18) Gum resins.   (19) Fibre other than coir.   (20) Manure and methane gas from cowdung and other waste products.   (21) Bakery products.   (22) Stationery material made from handmade paper/board such as file cover, file board, cadak, drawing paper, invitation cards, greeting cards and paper mach.   (23) Ready-made garments and woollen hosiery.   (b)(1) Pottery (excluding bricks and tiles)    Exemption up to the turnover....

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....s only as are manufactured by such institutions themselves. (a) On the sale of products of village industries specified below; (2) Exemption withdrawn if such institution misuses any of the conditions subject to which exemption is admissible. (b) On the purchase of any goods connected with the manufacture of products of village industries specified below:       On the conditions that the dealer selling such goods to the said institution furnishes a certificate from the said institution duly countersigned by the District Village Industries Officer of the U.P. Khadi and Village Industries Board to the effect that the goods purchased by it are connected with the manufacture of products of the specified village industries.  The Notification No. TT-2-709/XI-9(53)/91-U.P. Act-15-48-Order-97, dated February 27, 1997 reads as follows:   In my opinion, there is no ambiguity in the language of the notification, which had contemplated the exemption only to the extent of Rs. 50 lakhs in an assessment year on the turnover of the manufactured goods by the institution certified by All India Khadi and Village Industries Commission or U.P. K....

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....¤®à¥‡à¤‚ प्रकाशित होने के दिनांक से राज्यपाल, समय- समय पर यथासंशोधित सरकारी विज्ञप्ति संख्या- एस0टी0-2-7037/-7 (23)/ 83-30 प्र0 अधि0 15-48- आदेश 85, दिनांक 31 जनवरी, 1985 में निम्नलिखित संशोधन करते है संशोधन उपर्युक्त विज्ञप्ति की अनुसूची में क्रम संख्या 3 की प्रविष....