NDLI: Divisional Level Committee and Anr. Vs. Harswarup Drum Udyog

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Exemption Sales Tax
Content Type	Text
Resource Type	Law Order
Jurisdiction	India
Act(s) Referred	Uttar Pradesh Sales Tax Act, 1948 (15 of 1948)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	U.P. Sales Tax Act, 1948: Section 4A.Sales Tax - Exemption from -Respondent's application dated 28.1.1992 for exemption of sales tax - Rejection - Ground that the registration of the lease deed was made on 27.3.1990 after the date of the first sale, namely, 19.5.1989 and, therefore, the lease deed having been registered after the date of the availability of the facility of exemption, the respondent was not entitled to claim the benefit of section 4-A - High Court held that the lease deed having been registered on 27.3.1990, the respondent was entitled to get the exemption with effect from the date - However, it did not made clear whether the respondent would get exemption for a period off our years from 27.3.1990 - Appeal before Supreme Court - Held, Sub-section (1) of Section 4-A itself contemplates the grant of exemption whether 'wholly or partly' - Therefore, an assessee can get exemption for a part of the period subject to fulfilment of all the conditions - !n the present case, the relevant condition is found in sub-clause (c) of Clause 1 of Explanation to Section 4(1) A - ln the present case though the lease was taken by respondent much earlier but the registration was made only on 27.3.1990 - The lease being one for a period of seven years, required registration and will satisfy the requirement of the Section from the date of registration - Hence the High Court was right in holding that all the conditions are fulfilled on 27.3.1990 - In the present case, sub-section 5 of section 4A governs the situation - The respondent no doubt applied for exemption for the entire period but the conditions were fulfilled only on 27.3.1990 and the exemption can be granted only for the remaining period after that date - ln other words, the respondent will be entitled to exemption for a period of 3 years 1 month and 4 days from 27.3.1990.
Judge	N/A
Neutral Citation	1999 INSC 33
Petitioner	Divisional Level Committee And Anr.
Respondent	Harswarup Drum Udyog
SCR	[1999] 1 S.C.R. 336
Judgement Date	1999-02-02
Case Number	3543

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Divisional Level Committee and Anr. Vs. Harswarup Drum Udyog

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