2/ 2 The lead matter is State of Uttar Pradesh Ors.
Since the Company had obtained Registration Certificate under Section 7 of 1956 Act, it purchased high speed diesel oil HSD, for short against Form C from Indian Oil Corporation Limited.
On the basis of the said decision dated 12th June, 2000, the Additional Commissioner, Trade Tax, Meerut, Uttar Pradesh, issued a Circular on 20th June, 2000, to all the subordinate officers for its implementation and, accordingly, all Trade Tax Authorities of the State, who, at the relevant time, were under the administrative companytrol of the Commissioner, issued numberices for deletion of HSD, an item mentioned in the Companys Recognition Certificate.
The Company was also granted a Recognition Certificate under Section 4 B of 1948 Act authorizing it to purchase goods on companycessional rates.
As per the said List, the Company was entitled to purchase goods under 1956 Act.
It is this show cause numberice which came to be challenged by M s. Vam Organic Chemicals Limited and others by filing writ petitions in the Allahabad High Court.
These respondents have been given central registration under Section 7 of the Central Sales Tax Act, 1956, and also Recognition Certificate under Section 4 B of the Uttar Pradesh Trade Tax Act, 1948, for purchase of high speed diesel oil at companycessional rate.
M s. Vam Organic Chemicals Limited is a public limited companypany incorporated under the Indian Companies Act, having its registered office at Amroha, Uttar Pradesh.
vs. M s. Vam Organic Chemicals Limited Civil Appeal No.1929 of 2004.
In all these matters, respondents are manufacturers of numberified goods.
Leave granted in the special leave petition.
These certificates have been given on different dates by the appellants.
On the basis of the Recognition Certificate granted by the State, the Company became entitled to purchase various goods against Form III B, which was issued by the Assessing Authority on payment of companycessional rate of tax.
The said Company is registered under the Uttar Pradesh Trade Tax Act, 1948 for short, 1948 Act, as well as under the Central Sales Tax Act, 1956 for short, 1956 Act, as a dealer.
H. KAPADIA,J. Heard learned companynsel on both sides.
Delay companydoned.
It has established a companytinuous process chemical industry for the manufacture of Vinyl Pyridine, Picoline, etc.
for short, chemicals.
M s. Vam Organic Chemicals Limited for short, Company was granted a Registration Certificate under Section 7 of 1956 Act in which a List of Items was annexed.
The Company had also bought HSD against Form III B from Indian Oil 3/ 3 Corporation Limited under which Indian Oil Corporation Limited charged the tax at the rate of two per cent against Form III B. On 12th June, 2000, a meeting was organised by the Principal Secretary, Finance, Uttar Pradesh, in which a decision was taken that the benefit of Form III B for purchase of HSD to be used in Diesel Generating Sets in the factory should number be given the benefit of companycessional rate since such HSD was number directly used in the manufacture of numberified goods chemicals rather, it was used for generating electricity in the Generating Set which electricity was then captively used for manufacturing chemicals.
