- (1.) These three revisions have been preferred against the common order dated 19.12.2003 for the assessment years 1993-94, 94-95 and 1995-96. Since in all the three revisions common question of law is involved, therefore, all the three revisions are being decided together.
(2.) The revisionist is the manufacturer of seeds, claimed to be certified by the competent authority under the Seed Act, 1966. The said seed, claimed to be exempted under the U.P. Trade Tax Act vide Notification 7038 dated 31.1.1985. The revisionist claimed exemption on the sale of such seeds under Section 8 (2-A) of the Central Sales Tax Act. The claim of the revisionist has been rejected by the assessing authority. The appeals filed against the assessment orders have also been rejected. The revisionist filed second appeals before the Tribunal. The Tribunal vide order dated 28.10.1998 remanded back the matter to the assessing officer. It appears that a circular has been issued by the Additional Commissioner on 9.7.1998 based on the Government Order dated 26.6.1998, by which it was provided that the tax and interest imposed on the sale of such seeds in sealed bags or containers after 1.7.1998 shall be waived. The revisionist claimed the waiver of tax before the assessing authority. The assessing authority allowed the waiver, however, declined to refund the amount of tax deposited by the revisionist in pursuance of the assessment orders passed earlier.
(3.) Being aggrieved by the order, the revisionist filed appeals before the Deputy Commissioner (Appeals) which have been rejected. The revisionist filed second appeals before the Tribunal which have also been rejected by the impugned order. All the authorities refused to grant the refund on the ground that circular does not provide refund of tax. It only provides waiver of tax and interest.;