Hindustan Lever Limited vs Commissioner of Trade Tax, Lucknow and Another

Sudhir Agarwal, J.—Heard learned counsel for the parties and perused the record. The following two questions, which are questions of law, in my view have arisen in both these revisions, though in respect to different financial years, i.e., 2000-01 and 1999-2000, respectively and have been argued by learned counsel for the revisionist:

(i) Whether the exemption available u/s 4A(2)(c) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act, 1948") is in respect to base production or production in excess to base production and that has to be with reference to the date of production or for the entire year of production?

(ii) Whether Notification No. 7038 dated January 31, 1985 as amended by Notification No. 595 dated April 10, 1999 will cover the tax liability in respect to chicory roots or it is Notification No. 306 dated January 29, 2001?

So far as first question is concerned, it is not disputed between the parties that it has already been answered by this court in Malviya Chemicals and Pharmaceuticals Private Limited Vs. The Commissioner, Trade Tax, and this judgment of learned single judge has been confirmed by the apex court in appeal taken by Revenue in Commissioner of Trade Tax, U.P. Vs. Malviya Chemical and Pharmaceutical Private Limited, Ghaziabad, whereby confirming the view taken by this court, Revenue''s appeal has been dismissed.

Since in this regard, the Tribunal has remanded the matter to the assessing authority, in my view, he shall look into this aspect in the light of the aforesaid decisions and this question is answered accordingly.

So far as the second question is concerned, it is not in dispute that chicory roots are specifically mentioned in the notification dated January 29, 2001 while the notification dated January 31, 1985 as amended by Notification No. 595 dated April 10, 1999 contains a general entry with respect to fresh roots. It is well-settled that a special provision shall prevail over a general provision. When the chicory roots are specifically covered by independent notification dated January 29, 2001, the contention that it shall be covered by general entry mentioned in any other notification is not correct. This question, therefore, is answered accordingly.

The orders of Tribunal impugned in these revisions in the light of aforesaid view taken by this court are modified, and, the assessing authority is directed to decide the matter in the light of aforesaid directions. Both the revisions are disposed of accordingly.