2019 (9) TMI 884

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....2008 passed in Second Appeal No.167 of 2008 for the A.Y. 2002-03. By that order, Tribunal has allowed the revenue's appeal and reversed the first appeal order and thus restored the order passed under Section 22 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act'), whereby the benefit of rebate claimed by the assessee in terms of Section 5 of the Act read with Notification No.3913 dated 23.11.2000 had been withdrawn. 3. The present revision has been pressed on the following questions of law:- "(1) Whether in any view of the matter, the order passed under section 22 of the U.P. Trade Tax Act is illegal, invalid and without jurisdiction since there was no error apparent on the face of the record which ....

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....r dated 31.12.2002, the Divisional Level Committee, Garhwal revived the exemption to the new unit in favour of the present applicant for the surviving period of exemption in terms of the exemption Notification No.781 dated 31.03.1995. 7. The assessee manufactured the goods at the new unit during the assessment year in question and transferred the same to its depot/branch inside the State by way of stock transfer. It claimed benefit of rebate from payment of tax under the Act under Notification No. KA.NI.-2-3913/XI- 9(129)/2000-U dated 23.11.2000. 8. For ready reference the contents of the notification are quoted hereinbelow:- "WHEREAS, the State Government is satisfied that it is expedient in the public interest so to do: ....

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....ate referred to in clause (iii) is founds false." 9. It also remains a fact that certain proceedings under Section 4-A(3) of the Act were initiated by the Commissioner of Trade Tax, Uttrakhand to cancel the eligibility certificate thus issued to the assessee. While that eligibility certificate was cancelled by the Commissioner, which order was sustained by the Tribunal, however, vide judgment dated 08.10.2007 passed by a Division Bench of the Uttrakhand High Court in T.T.R. No. 51 of 2005 filed by the assessee, the cancellation of the eligibility certificate was set aside and the eligibility certificate issued to the assessee was revived. 10. In the context of the above proceedings before the Uttrakhand High Court, the original assess....

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....licant clearly brings out that, that order was passed only with reference to the original eligibility certificate dated 15.12.2001, issued to M/s. R.L. Steels Private Limited. The order dated 31.12.2002 passed by the Divisional Level Committee, Garhwal is not an independent order and does not seek to grant exemption on fresh appraisal of eligibility. It only provides for continuation of the facility of exemption already granted in accordance with Section 4-A(2)(B) of the Act. Since the assessee succeeded to the new unit w.e.f. 14.11.2002, that date was specified in the order dated 31.12.2002 for the purposes of computing the surviving period of exemption for which eligibility certificate was issued. In no sense or eventuality, it could b....