TaxTMI 
TaxTMI 
1987 (4) TMI 494
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....en exchanged between the parties, we are disposing of this petition finally after hearing learned counsel for the petitioner as well as learned Standing Counsel. 2. The petition is directed against an order dated 5th September, 1985 passed by the Sales Tax Officer, Deoband Mandal (Saharanpur) holding that the petitioner was not entitled to the exemption contemplated under Section 4-A of the U. ....
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....x Authorities were not entitled either to sit in appeal over the decision of the Joint Director or to ignore the eligibility certificate/recomendation issued by the Joint Director to the Sales Tax Officer. 4. Having heard learned counsel for the parties we are clearly of the opinion that the above contention is well founded. In M/s. Kumar Fuels, Pucca Bagh, Pur agar}], Rampur v. State ofU. P- a....
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....applicant was a new unit entitled to exemption was required to make a recommendation to that effect to the Sales Tax Officer who was thereafter required to act in accordance with the recommendation. The Joint Director in the present case has done precisely what he was required to do under that Government Order. He had upon a consideration of the relevant material arrived at a very categorical find....
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....nt Director was required to do was to make a recommendation or to grant a certificate as the net effect of the aforesaid Government Order dated 30th September, 1982 is that the Sales Tax Officer had no option but to act in accordance with the recommendation of the Joint Director. He could not review the same or examine the whole thing afresh. The result, therefore, is that the impugned order passe....