NDLI: M/s. Continental Chemicals Ltd. Vs. Sales Tax Officer and Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Sales Tax Industrial Unit
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 Allowed
Headnote	U.P. Sales Tax Act, 1948 : Section 4-A - 2nd Explanation - Applicability of.Sales Tax - Exemption from - Notification dated 26.12.1985 - Applicability of - Expression 'Industrial Unit' and 'Date of Starting Production'--Meaning of.Sales Tax - Appellant-assesseee - Commencement of Manufacturing unit by - First sale effected on 1.11.1985 and sales tax registration Certificate obtained on 23.11.1985 - Thereafter assessee started manufacturing unit on its own property and obtained permanent registration certificate on 11.9.1986 - That unit started production on 3.3.1986 and first sale effected on 5.3.1986 - Application by assessee for exemption from sales tax under section 4A - Competent authority held as the first sale was effected on 1.11.1985 and at that time, the appellant had not invested amounts in excess of Rs. 3 lakhs, the appellant was entitled to exemption only for a period off our years from the date of first sale, namely, 1.11.1985 - On that basis, the claim of the appellant for exemption for six years from 5.3.1986 was rejected - Assessee preferred a writ petition before the High Court - The High Court relied upon the 2nd Explanation to Section 4-A of the Act by which the "date of production" was defined - It took the view that the appellant had started production as required by the Notification on 1.11.1985 with a capital investment below Rs. 3 lakhs and, therefore, the appellant was entitled to exemption for a period of four years only from 1.11.1985 - Appeal preferred before this Court - Held the appellant got permanent registration with the Directorate of Industries only on 11.9.1986 and became an industrial unit as defined by the Notification - That industrial unit had commenced production only on 3.3.1986 and the first sale was effected by that unit on 5.3.1986 - Hence, the relevant date for the purpose of granting exemption is 5.3.1986 and not 1.11.1985 as decided by the competent authority and the High Court - That industrial unit had a capital investment of much more than Rs. 3 lakhs - Consequently, the appellant is entitled to get exemption for a period of six years from 5.3.1986.
Judge	N/A
Neutral Citation	1999 INSC 34
Petitioner	M/s. Continental Chemicals Ltd.
Respondent	Sales Tax Officer And Anr.
SCR	[1999] 1 S.C.R. 340
Judgement Date	1999-02-02
Case Number	3850

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