So far as the declaration on the law on the point is companycerned, the matter loses much of its edge in view of the relevant amendment brought about by the U.P. Taxation Laws Amendment Validation Act 1978, which number provides that such a recognition certificate shall take effect from the anterior date of the presentation of the application by the dealer.
On 21.3.1969, Respondent applied under Section 4 B 2 to the prescribed authority, in the prescribed form for the grant of a recognition certificate.
From the Judgment and Order dated 3.1.1973 of the Allahabad High Court in Writ Petition No.
768 NT of 1975.
The recognition certificate, for certain reasons, was granted only on 5.2.1969.
By the same amendment, the certificate is rendered valid, for three successive assessment years at a time and the renewals shall also be for like periods.
The oil so manufactured was sold by the Dealer both intra state inter state and by way of export.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Under Section 3 D of the Act, a dealer is liable to purchase tax on oil seeds at 3 ad valorem on the turnover of the purchases made by the dealer from the cultivators or other unregistered dealers.
NEMO for the Respondents.
C. Manchanda and A.K. Srivastava for the Appellants.
4225 of 1971.
The necessary and material facts are in a short companypass and may briefly be stated Respondent Haji Ismail Noor Mohammad Co. a registered firm of partners was a Dealer registered under the Act.
The Judgment of the Court was delivered by VENKATACHALIAH, J. This appeal by certificate, preferred by the State of U.P. against the Judgment, dated, 3.1.1973 of the Allahabad High Court in W.P. No.
The full bench of the Allahabad High Court, by a majority, has, by the judgment under appeal, preferred this view.
It, inter alia, carried on the business of manufacture of oils from groundnuts and other oil seeds.
