SUNIL AMBWANI, J. - (1.) THESE three Commercial Tax Revisions arise out of a common orders of the Commercial Tax Tribunal, NOI DA Bench, NOIDA deciding Second Appeal No. 103 of 2008 (2002-03) Central; Second Appeal No. 104 of 2008 (2003-04) Central, and Second Appeal No. 105 of 2008 (2004-05) Central, raising a common question of law namely whether the applicant-dealer, holding eligibility certificate under Section 4A of the U.P. Trade Tax Act for exemptions to pay Central Sales Tax for a period of eight years under the Notification dated 31.3.1995 from 17.1.1997 to 16.1.2005, on graded basis, will be entitled to the exemptions after the amendment of the Central Sales Tax, vide Amendment in Section 8 (5) by 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.
(2.) HEARD Shri Kunwar Saxena and Shri Rishi Raj Kapoor for the applicant. Learned Standing Counsel appears for the department. Brief facts, giving rise to these revisions are that the applicant as a new manufacturing unit applied and was granted the Eligibility Certificate No. 603 dated 30.4.1998 under Section 4Aof the U.P. Trade Tax Act. The certificate provided exemption from Central Sales Tax without furnishing any forms (sales to unregistered dealer outside the State).
(3.) THE exemption was covered by Notifications No. 780 and 781 dated 31.3.1995 issued by the State Government in exercise of powers under sub­section (5) of Section 8 of Central Sales Tax Act which provides for exemption/ reduction in the rate of tax on the sales made in the course of inter-State trade and commerce subject to the conditions specified therein.;