TaxTMI 
TaxTMI 
2012 (3) TMI 382
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....he eligibility certificate granted to the petitioner's industrial unit under section 4A of the Trade Tax Act, 1948 has been rejected. The petitioner established a new industrial unit and was granted an eligibility certificate on October 21, 1989 for the period from 2nd of June, 1988 to 1st of June, 1993. The petitioner claimed first sale on 2nd of June, 1988. In the eligibility certificate although the date of first sale was mentioned as 2nd of June, 1988, however, the actual benefit of exemption was made effective from October 15, 1988 to 1st of June, 1993. Feeling aggrieved, the petitioner filed review application on September 21, 1990. The review application being not decided, the petitioner came to this court by filing a writ pet....
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....exceeding three lakh rupees; or (b) registered under the Factories Act, 1948 or having applied for registration under the said Act and deposited the required fee for the purpose, in the case of units other than those referred to above." The submission which has been pressed by the learned counsel for the petitioner is that in view of the notification's paragraph (1) the industrial unit who has applied for registration and deposited the required fee is entitled for consideration and the petitioner having applied for registration on September 22, 1988, was entitled for the benefit of exemption at least from that date. He submits that the respondents committed error in not granting the benefit at least from 22nd of September, 1988. ....
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....d 26th of December, 1985 as stated above defines the "industrial unit". The notification provided that the industrial unit as referred to shall be entitled to the benefit of no liability of tax on the turnover of sale of such goods for the period specified in column 3. It is true that according to the notification the entitlement of benefit is from the date of first sale. However, the amendments which have been made by the U.P. Act No. 28 of 1991 in section 4A has to be considered and their effect be noticed. Section 4A as was amended by the aforesaid amendment and the definition of new unit which was in Explanation to section 4A was substituted as follows: "(e) for the Explanation, the following Explanation shall be substituted and b....
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....ifications made thereunder in regard to grant of facility under this section on the date from which such facility may be granted to him; . . . (c) the unit in relation to which the application for registration under the Factories Act, 1948 is made on and the registration is granted with effect from, a date later than the date of commencement of the period of facility notified under sub-section (1), shall be deemed to be new unit for entitlement, to the facility of exemption from or reduction in the rate of tax notified under sub-section (1) only for part of the period, notified under sub-section (1), be computed from the date from which such registration becomes effective, till the end of the period of such facility." The statutory....
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....g the review application filed by the petitioner on March 11, 1993. It is relevant to notice that on the date when the review application was rejected the law was already amended and made effective from October 12, 1983. In the case which has been relied upon by the petitioner, namely, Sahu Stone Crushing Industries, Hamirpur v. Divisional Level Committee [2012] 52 VST 212 (All); [2012] UPTC 11, the registration certificate was granted for a period 3rd of December, 1986 to 2nd of December, 1993, on the date of obtaining registration under the Factories Act. The Division Bench was considering the definition of "factory" under sections 2(m), 6(1) and 6(1)(a)(b) of the Factories Act, 1948 and made the following observation in paragraphs 17 and....