The High Court of Madhya Pradesh has answered the question in favour of the respondent assessee forming an opinion that the eligibility certificate issued by the Directorate of Industries was companyclusive and binding on the assessing authorities and they companyld number go into the question whether the respondent assessee was eligible for the benefit of exemption inspite of his holding the eligibility certificate by entering into the question of the respondents registration whether it was under sub Section 1 or 2 of Section 7 of the Central Sales Tax Act.
A3 41 81 31 ST V Dated the 29th June, 1982.
The Assistant Commissioner of Sales Tax formed an opinion that for the purpose of claiming benefit of the exemption numberification a dealer registered under the State Act has also to be registered under sub section 1 of Section 7 of the Central Sales Tax Act but the respondent was registered under sub Section 2 and number sub Section 1 of Section 7 of the Central Sales Tax Act and therefore was number entitled to the benefit of the exemption numberification dated 29.6.1982.
In an appeal preferred by the respondent the Board of Revenue reversed the finding of the authorities below and held that on the basis of the certificate of eligibility issued by the Directorate of Industries, the respondent was entitled to exemption from payment of sales tax and therefore the assessment and companysequential penalty were unwarranted.
It is also number disputed that the respondent was registered as a dealer under the M.P. General Sales Tax Act, 1958 as also under Section 7 2 of the Central Sales Tax Act, 1956.
A3 41 81 31 ST V Dated the 29th June, 1982 allowing exemption from payment of tax to certain dealers subject to satisfying the requirements of the numberification.
It was also certified that the unit being located in District Bilaspur category Backward A, was eligible for exemption for the period upto 9.1.1987.
Feeling aggrieved the Revenue has companye up in appeal before this Court.
Having taken into companysideration the two sales tax registrations as dealer under the two Acts i.e., the State and the Central Acts, the Directorate of Industries issued a certificate of eligibility dated 19.2.1985 for exemption from payment of sales tax whereby it was certified that the respondent was a new unit having gone into production on 10.1.1984 i.e. after 1.4.1981 and as such eligible for exemption from payment of sales tax.
The Appellate Deputy Commissioner agreed with the Assistant Commissioner.
The registration under the Central Sales Tax Act is dated 12.11.1981.
C.LAHOTI, J. In exercise of the powers companyferred by sub Section 5 of Section 8 of the Central Sales Tax Act, 1956, the Government of Madhya Pradesh issued a numberification No.
