2015 (1) TMI 1274

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....to as "the U. P. Act") is directed against the order of the Tribunal dated February 25, 2004 in connection with the assessment year 1997-98 under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act") The assessee-revisionist is manufacturing electronic goods and is engaged sale of those items also. It's manufacturing units are situate in Noida and Greater Noida. The assessee-revisionist undertook expansion of its units and there is no dispute that it was granted eligibility certificate under section 4A of the U. P. Act in respect to the expansion and the date of production and the first sale happens to be before May 5, 1997. Under the Notification No. 781 dated March 31, 1995 issued under section 8 of the Cent....

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....ection (5) of the section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), read with section 21 of the General Clauses Act, 1897 (Act No. 10 of 1897), the Governor is pleased to make, with effect from the date of publication of this notification in the Gazette, the following amendment in Government Notification No. TT-2-781/XI- 9(226)/94-Act-74-56-Order-95, dated March 31, 1995, as amended from time to time. Amendment In the aforesaid notification, in annexure 1, (i) in the heading, in column 4 for the words 'under the U. P. Act' the words 'under the Act' shall be substituted ;" The short question which has been raised in this revision is whether the amendment made by the aforesaid notification dated May 5, ....