Rajes Kumar, J. - (1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act" ) are directed against the order of Tribunal dated 08.05.1996 in Appeal no.484 of 1995 relates to the proceedings under Section 4-B (4) of the Act,; Appeal no.485 of 1995 for the assessment year 1987-88 arising from the proceedings under Section 3-B of the Act and Appeal no.486 of 1995 relating to the assessment year 1988-89 arising from the proceedings under Section 21 of the Act.
(2.) Dealer/opposite party was involved in the business of manufacture and sale of bakery products. Recognition certificate under Section 4-B of the Act was granted on 16.05.1986 w.e.f. 02.12.1985 permitting the dealer to purchase Atta, Maida, Suji and packing material availing full exemption and ghee at the concessional rate. Assessing authority amended the aforesaid recognition certificate vide order 28.12.1988 w.e.f 02.12.1985 under Section 4-B (4) of the Act and the exemption granted on packing material and ghee have been withdrawn. Assessing authority was of the view that under the notification no.ST-4519 dated 29.08.1987 full exemption was available on the purchase of atta, maida and suji and not to any other material and, therefore, exemption on the purchase of ghee and packing material have been withdrawn and the dealer was allowed to avail the benefit of full exemption only on the purchase of atta, maida and suji. In consequence to the order passed under Section 4-B (4) of the Act assessing authority also passed the order under Section 3-B of the Act for the assessment year 1987-88 and demanded the amount to the extent of benefit availed on the purchases of packing material and ghee on the ground that Form 3-B issued for the purchases of ghee and packing material were false and wrong. An order under Section 21 of the Act was also passed for the assessment year 1988-89 and lax has Ken assessed and the demand has been raised under Section 3-B of the Act on the ground that Form 3-B issued in making the pun liases of packing material and ghee were wrong and false. Against the orders of the assessing authority dealer filed appeals before the Deputy Commissioner (Appeals). Deputy Commissioner (Appeals) vide order dated 21.11.1995 rejected all the three appeals. Dealer filed Second appeals before the Tribunal. Tribunal by the impugned order flowed all the (sic) appeals and set aside all the three orders passed by the assessing authority. Tribunal has set aside the order passed under Section 4-B (4) of the Act on the ground that condition of Section 4-B (4) of the Act for the amendment of the recognition certificate was not available and, therefore, order was bad in law and accordingly, entire order passed under Section 4-B (4) of the Act has been set aside. Tribunal further held that the order passed under Section 3-B of the Act for the assessment year 1987-88 was barred by limitation. Tribunal treated it as a assessment order and held that the it was passed alter the expiry of four years. So far as order passed under Section 21 of the Act is concerned, Tribunal held that the recognition certificate was earlier amended by the assessing authority on 31.10.1988 under Section 22 of the Act and the facility of the exemption on the purchase of packing material and ghee was withdrawn and the said order was set aside by the Tribunal on 26.09.1989 and, therefore, no amount can be demanded under Section 3-B of the Act for the purchase of packing material and ghee.
(3.) Heard learned counsel for the parties.;