ASHWANI KUMAR MISHRA,J. - (1.) Heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Suyash Agarwal for the revisionist and learned Standing Counsel for the opposite party.
(2.) An order passed by the Tribunal in Second Appeal No.185 of 2015 pertaining to assessment year 2010-2011 under Section 9(2) of the Central Sales Tax Act is assailed before this Court in the present revision.
(3.) Learned counsel for the assessee has placed reliance upon a notification issued by the State, under Section 8(5) of the Central Sales Tax Act, dated 1.10.1994, which apparently was modified on 31st January, 1995. The notifications dated 1.10.1994 and 31.1.1995 extracted hereinafter:- "NOTIFICATIONS 847 [S.NO. 1161] Notification No. TT-2-3407/XI-9(116)/94-Act-74/56-Order-94, dated 1.10.1994 [Published in U.P. Gazette, dated 1.10.1994] WHEREAS, the State Government is satisfied that it is necessary so to do in public interest; Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), the Governor is pleased to direct that with effect from October 1, 1994, the tax payable under sub-section (1) and (2) of the said section by any dealer having his place of business in the State of Uttar Pradesh in respect of the sales made by him from any such place of business in the course of inter State trade or commerce, of the goods liable to tax at the rate of four percent under the Uttar Pradesh Trade Tax Act, 1948, shall be calculated at the same rate without furnishing the declaration in form 'C' or certificate in form 'D'." "854 NOTIFICATIONS [S.NO. 1172] Notification No. TT-2-147/XI-9(116)/94-Act-74/56-Order-95, dated 31.1.1995 [Published in U.P. Gazette, dated 31.1.1995] WHEREAS, the State Government is satisfied that it is necessary so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by subsection (5) of section 8 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), read with section 21 of the General Clauses Act, 1897 (Act No.10 of 1897), the Governor with effect from the date of publication of this notification in Official Gazette, is pleased to make the following amendment in Government Notification No. TT-2-3407/XI-9(116)/94-Act74/56-Order-94, dated October 1, 1994: AMENDMENT In the aforesaid notification for the words "the tax payable under sub-section (1) and (2) of the said section by any dealer having his place of business in the State of Uttar Pradesh in respect of the sales made by him from any such place of business in the course of inter-State trade or commerce, of the goods liable to tax at the rate of four per cent under the Uttar Pradesh Trade Tax Act, 1948, shall be calculated at the same rate without furnishing the declaration in Form 'C' or certificate in Form 'D' the words "the tax payable, under sub-section (2) of the said section by any dealer having his place of business in the State of Uttar Pradesh in respect of the sales made by him from any such place of business in the course of inter-State trade or commerce of the goods liable to tax at the rate of four per cent (excluding additional tax) under the Uttar Pradesh Trade Tax Act, 1948, shall be calculated at the rate of four per cent without furnishing the declaration in Form 'C' or certificate in Form 'D' shall be substituted." ;