- (1.) We have heard Shri Bharat Ji Agrawal assisted by Shri Piyush Agrawal, Shri Nishant Misra and Shri Kunwar Jee Saxena for the Petitioners. Shri S.P. Kesarwani appears for the State-Respondents.
(2.) In all these connected writ petitions, the Petitioners have challenged the assessment orders of the trade tax under the U.P. Trade Tax Act, 1948 in so far as the assessing authorities have not allowed adjustment/set-off of the tax quantified under Section 8(1) of the Central Sales Tax Act, 1956 from the monetary limit of the exemption mentioned in the eligibility certificate granted to the Petitioners under Section 4A of the U.P. Trade Tax Act, 1948 for the relevant assessment years. In all these writ petitions the interim orders were passed by this Court directing that the benefit of tax exemption granted by notifications dated July 27,1991, March 31, 1995, July 19, 1996 and February 21, 1997, will continue to be available to the Petitioners for the duration contemplated by the notification subject to the terms and conditions mentioned in the notification notwithstanding the withdrawal of those benefits with effect from October 15, 2002 by the State Government, when the Central Sales Tax Act was amended by the Finance Act No. 20 of 2002 on May 30, 2002.
(3.) In the Commercial Tax Revision No. 1125 of 2008, Swastik Components Private Limited v. Commissioner Commercial Tax, U.P. Lucknow, connected with Commercial Tax Revision Nos. 1126 of 2008 and 1127 of 2008 (of the same company) the court was called upon to decide the question as to whether the applicant-dealer, holding eligibility certificate under Section 4A of the U.P. Trade Tax Act, 1948 for exemptions to pay Central sales tax for a period of eight years under the notification dated March 31, 1995 from January 17, 1997 to January 16, 2005, on graded basis, will be entitled to the exemptions, after the amendment of the Central Sales Tax Act, vide amendment in Section 8(5) by the Finance Act, 20 of 2002, on the sales made to unregistered dealers outside the State of U. P. for which form C/D is not produced.;