NDLI: Vijay Enterprises and Ors. Vs. Sales Tax Officer and Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	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	Special Leave Petition
Court	Supreme Court of India
Disposal Nature	Petition Disposed Off
Headnote	Uttar Pradesh Sales Tax Act 1948: Section 4-A and Notification dated 29.1.1985-Exemption of Sales tax to new industrial units-First sale of manufactured goods made within six -months from date of production-Diesel set purchased before date of first sale-Whether cost of diesel set to be included in capital investment and exemption granted for five years from date of first sale. The petitioners were a smail scale industrial unit manufacturing cycle stands and carriers. They applied for power connection in December, 1984, but it was given only on 20.5.86, though it was sanctioned on 19.1.86. Meanwhile, the petitioners started production manually with effect from 1.3.85 and effected first sale of the manufactured goods on 30.3.85. On their application for exemption from the payment of sales tax under Section 4-A of the U.P. Sales Tax Act, 1948, and the Notifications issued thereunder from time to time, the Divisional Joint Director of the Sales Tax Department granted exemption for a period of three years only commencing from 1.3.85. The petitioners filed a review application contending that the exemption should be with effect from 20.5.86, on which date the power connection was given and production commenced with the help of electricity and that the exemption should be for five years from 20.5.86; since on that date their capital investment was more than Rs. 3,00,000 including Rs. 72,800, the cost of diesel set purchased by them. The petitioners' plea that 30.3.85 as the date of first sale was accepted, but their plea that the date of starting of production should be 20.5.86 was rejected. Hence, the petitioners filed a Writ Petition before the High Court Rejecting the petitioners' pleas that the date or getting power connection, i.e. 20.5.86 should be taken as the date of starting production, and that the capital investment in the unit was more than Rs. 3,00,000 during the period between 1.3.85 i.e. the date of starting production, and 30.3.85, i.e. the date of first sale, the High Court held that the date of first sale, i.e. 30.3.1985, should be taken as date of commencement of the period of exemption and that the petitioners were entitled for exemption only for a period of three years from that late in view of Section 4-A of the Act and the relevant notifications. In the special leave Petition before this Court, the petitioners contended that once it was accepted that the date of first sale was 30.3.85, the cost of-diesel unit amounting to Rs. 72,800 should also be included in the capital investment, in which case the total capital investment would be above Rs. 3 lakhs and accordingly, the exemption should be for five years as per the relevant provisions.
Judge	N/A
Neutral Citation	1992 INSC 40
Petitioner	Vijay Enterprises And Ors.
Respondent	Sales Tax Officer And Ors.
SCR	[1992] 1 S.C.R. 594
Judgement Date	1992-02-11
Case Number	8543

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