The period of such facility shall be reckoned from the first date of production 1 2 The facility of exemption from or reduction in the rate of tax shall be subject to the following companyditions in addition to the companyditions referred to in Section 4 A of the Act.
Whereas the State Government is of the opinion that for promoting the development of certain industries in the State it is necessary to grant exemption from or reduction in rate of tax to new units and also to units which have undertaken expansion, diversification or modernization Now Therefore, in exercise of the powers under section 4 A of the Uttar Pradesh Sales Tax Act, 1948 U.P. Act No.
It companymenced production within the specified period and thereafter applied to the Joint Director of Industries, Bareilly, for an eligibility certificate.
Aggrieved by that rejection, the appellant preferred an appeal to the Trade Tax Tribunal, P. It was dismissed as the tribunal agreed with the view of the Joint Director.
i that the new unit is established on land or building or both owned or taken on lease for a period of number less than fifteen years by such nit or allotted to such unit by the State or the Central Government or any Government Company or any Corporation owned or companytrolled by the Central or the the State Government iii that the said unit furnishes to the assessing authority companycerned an eligibility certificate granted in this behalf by the General Manager, District Industries Centre, Area Development 3.
Units making sweetmeat, namkin, reori, gazak and companymodities of like nature and restaurants.
Hence, CA No.
The Joint Director rejected the application on the ground that toffee is sweetmeat and, therefore, the appellants new industrial unit being an unit of the type mentioned in Annexure II to the Notification was number entitled to the exemption.
Annexure I Annexure II List of Industries number entitled to the facility of exemption from or reduction in rate of tax.
9282 of 1995 by it after obtaining special leave.
The appellants appeal to the Trade Tax Tribunal and its revision application to the High Court were dismissed.
9282 of 1995, established a new industrial unit for manufacturing toffees in Bareilly district, by investing substantial amount of capital.
M s Pappu Sweet and Biscuits, appellant in CA No.
Ltd., appellant in C.A. No.
It, has therefore, filed appeal after obtaining special leave.
M s. Roase Garden Confectionery Pvt.
For ready reference, we quote below the relevant part of that numberification.
The High Court did number examine the issue from this angle and also failed to apposite that exclusionary part of an exemption numberification has to be companystrued rather strictly.
It companymenced production on 1.4.93.
On 17.8.93, it applied to the General Manager, District Industries Centre, Fatehpur, U.P. for an eligibility certificate.
The application was referred to the Joint Director who refused to grant it on the ground that toffee is sweetmeat and units manufacturing sweetmeats are specifically excluded by the exemption Notification.
The appellant then filed a revision petition in the Allahabad High Court but that was also dismissed.
1692 of 1997 also established a new industrial unit for manufacturing toffees, by making substantial capital investment.
What they indicate is that other companymodities of like nature also were number to get benefit of the exemption.
XV of 1948 , hereinafter referred to as the Act the Governor is pleased to declare that 1 A in respect of any goods manufactured in a new unit other than the units of the type mentioned in Annexure II established in the areas mentioned in companyumn 2 of Annexure 1, the date of starting production whereof falls on or after first day of April, 1990 but number later than 31st day of March, 1995, on tax shall be payable, or, as the case may be, the tax shall be payable at the reduced rates, as specified in companyumn 4 of Annexure 1, by the manufacturer thereof on the turnover of sales of such goods, 1 B in respect of any goods manufactured in a unit other than the units of the type mentioned in Annexure II, which has undertaken expansion, diversification or modernization.
