- (1.) These are two revisions against the order of the Tribunal dated May 22, 2003 for the assessment years 1982-83 and 1983-84. It appears that in both the assessment years, the applicant has sold molasses for Rs. 5,98,899.65 and Rs. 11,64,565.91 to M/s. Vam Organics Limited, Gajraula, respectively. In the assessment year 1982-83, the applicant has claimed partial exemption on the turnover of Rs. 2,82,264.27 and admitted four percent tax. However, in the assessment year 2003-04, full exemption has been claimed on the turnover of Rs. 8,82,301.64 to M/s. Vam Organics Limited, Gajraula. In the assessment year 1982-83 also the full exemption has been claimed on the sale to M/s. Vam Organics Limited, Gajraula. The claim of the full exemption has been denied by the assessing authority on the ground that M/s. Vam Organics Limited, Gajraula held recognition certificate only for the partial exemption and not for the full exemption under section 4B of the Act.
(2.) Being aggrieved by the order of the assessing authority, the applicant filed two appeals before the Assistant Commissioner (Judicial), Sales Tax, Bijnor. Both the appeals have been dismissed. The applicant further filed two appeals before the Tribunal. The Tribunal by the impugned order dated July 20, 1990 rejected both the appeals. The Tribunal has categorically held that M/s. Vam Organics Limited, Gajraula, held recognition certificate under section 4B for the partial exemption and therefore, upheld the order passed by the assessing authority.
(3.) The applicant moved two applications under section 22 of the Act and for the rectification of the mistake in the order of the Tribunal dated July 20, 1990 on the ground that M/s. Vam Organics Limited, Gajraula, was holding recognition certificate for the full exemption. Both the applications have been rejected by the impugned order dated May 22, 2003.;