JUDGMENT RAJES KUMAR J. - Present revision under section 11 of the U.P. Trade Tax Act, 1948 ("the Act") is directed against the order of Tribunal dated October 17, 2006 relating to the assessment year 2003-04. The applicant was carrying on the business of food-grains, etc. During the period December 16, 2003 to March 31, 2004 the applicant had sold paddy for Rs. 1,92,82,753 to rice miller against form III-B and admitted tax at two per cent. The normal rate of tax on paddy was four per cent. The assessing authority rejected the claim of concessional rate of tax against form III-B and levied the tax at four per cent on the aforesaid sale. Order of the assessing authority has been upheld in first appeal and by the Tribunal. The Tribunal held that under Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 benefit under section 4-B was available only to the dealers holding recognition certificate. It has been held that by the aforesaid notification earlier Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 has been superseded. It has been held that since the applicant is not holding recognition certificate and had sold paddy to rice millers holding the recognition certificate, the benefit of the concessional rate of tax under the aforesaid Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 is not admissible to the applicant. Heard learned counsel for the parties. Learned counsel for the applicant submitted that Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 has been issued under section 4B of the Act, which means, issued under all sub-sections and clauses namely, under section 4B(1)(a), section 4B(1)(al) and section 4B(1)(b) of the Act. Therefore under Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 the benefit is also available to those dealers, who are not holding recognition certificate on their sales. He submitted that Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 which says subject to the conditions and restrictions specified in section 4B of the Act, the tax shall be payable at the rate specified in column 4 of the annexure on the sale to or, as the case may be, purchases by a dealer holding recognition certificate under sub-section (2) of section 4B of the Act, covers the sale of the goods to a dealer holding valid recognition certificate under sub-section (2) of section 4B of the Act. Under the notification in case of declared goods, the tax was payable at two per cent. Learned Standing Counsel submitted that Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 is not under section 4B(1)(a1) of the Act and, therefore, under the notification benefit of the concessional rate of tax is not available to a dealer not holding the recognition certificate under section 4B(2) of the Act. He submitted that in the earlier Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000, there was a proviso which provided the benefit of the concessional rate of tax to the dealer not holding the recognition certificate on their sales, on furnishing of declaration certificate but the said proviso is not present in Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003, therefore, the benefit of the notification is not available to the dealer not holding recognition certificate. Having heard learned counsel for the parties, I have perused the order of Tribunal and the authorities below and the relevant notifications. It is useful to refer to the relevant notifications and sections. Section 4B(1), (a), (a1), (b) and (2) of the Act read as follows : "Section 4B. Special relief to certain manufacturers. Having heard learned counsel for the parties, I have perused the order of Tribunal and the authorities below and the relevant notifications. It is useful to refer to the relevant notifications and sections. Section 4B(1), (a), (a1), (b) and (2) of the Act read as follows : "Section 4B. Special relief to certain manufacturers. - (1) Notwithstanding anything contained in sections 3, 3A, 3AAAA and 3D - (a) where any goods liable to tax under sub-section (1) of section 3D are purchased by a dealer who is liable to tax on the turnover of first purchases under that sub-section, or where any goods are purchased by any dealer in circumstances in which such a dealer is liable to trade tax on purchase of such goods under section 3AAAA and the dealer holds a recognition certificate issued under sub-section (2) in respect thereof, he shall be liable in respect of those goods to tax at such concessional rate, or be wholly or partly exempt from tax, whether unconditionally or subject to the conditions and restrictions specified in that behalf, as may be notified in the Gazette by the State Government in that behalf : (a1) Where any declared goods liable to tax under sub-section (1) of section 3D are sold or supplied by a dealer, who is the first purchaser thereof, to another dealer, holding a valid recognition certificate under sub-section (2) in respect thereof, the State Government may, subject to such conditions and restrictions as may be specified by a notification in that behalf, grant the same relief as mentioned in clause (a) to such first purchaser : Provided that any notification under this clause or clause (a) in respect of paddy may be made effective from a date not earlier than the first day of May, 1977 : Provided further that the rules to carry out the objects of this clause or clause (a) may also be made effective from a date not earlier than the first day of May 1977; (b) Where any goods liable to tax under any other provision of this Act are sold by a dealer to another dealer and such other dealer furnishes to the selling dealer in prescribed form and manner a certificate to the effect that he holds a recognition certificate issued under sub-section (2) in respect thereof, the selling dealer shall be liable in respect of those goods to tax at such concessional rate or be wholly or partly exempt from tax, whether unconditionally or subject to the conditions and restrictions specified in that behalf as may be notified in the Gazette by the State Government in that behalf. Explanation. - For the purposes of this sub-section the conditions and restrictions that may be specified for the grant of concession in respect of, or exemption from tax, may include the requirement that the notified goods referred to in sub-clause (2) shall be manufactured in a 'new unit' as defined in section 4A, which goes into production after such date, whether before or after the date of the notification under this sub-section, and within such period as may be specified. (2) Where a dealer requires any goods, referred to in sub-section (1) for use in the manufacture by him, in the State of any notified goods, or in the packing of such notified goods manufactured or processed by him, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, he may apply to the assessing authority in such form and manner and within such period as may be prescribed, for the grant of a recognition certificate in respect thereof, and if the applicant satisfies such requirements including requirement of depositing late fee and conditions as may be prescribed, the assessing authority shall grant to him in respect of such goods a recognition certificate in such form and subject to such conditions, as may be prescribed. Explanation. - For the purposes of this sub-section, - ... (a) goods required for use in the manufacture shall mean raw materials, processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants; and (b) 'notified goods' means such goods as may, from time to time, be notified by the State Government in that behalf." Notification No. KA. (a) goods required for use in the manufacture shall mean raw materials, processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants; and (b) 'notified goods' means such goods as may, from time to time, be notified by the State Government in that behalf." Notification No. KA. NI.-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 read as follows : "In exercise of the powers under section 4B of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. XV of 1948) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) and in supersession of Government Notification No. T.I.F.-2-2383/XI-9(251)/97-U.P. Act-15-48-Order-1998 dated November 23, 1998 (Sno 387), the Governor is pleased to declare that with effect from February 18, 2000 and subject to conditions and restrictions specified in the said section 4B, the tax shall be payable at the rate specified in column 4 of the Annexure below on the sale to or, as the case may be, purchase by, a dealer holding a valid recognition certificate under sub-section (2) of the said section 4B, of the goods mentioned in column 3 of the said Annexure for use in the manufacture or in the packing of the goods mentioned in column 2 of the said Annexure manufactured or processed by him and that the goods mentioned in column 2 of the said Annexure shall be notified goods for the purposes of the said section 4B : Annexure --------------------------------------------------------------------------------------------------- Serial Name of notified Name of the goods Rate of tax Number goods --------------------------------------------------------------------------------------------------- 1 2 3 4 --------------------------------------------------------------------------------------------------- 1. Chemical fertilizer (a) Natural gas 5 per cent and electrical (b) Declared goods 2 per cent energy (c) All other raw material, processing 2.5 per cent material, consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuel or lubricants for use in the manufacture of or any packing materials for packing of notified goods manufactured by him. --------------------------------------------------------------------------------------------------- 2. Goods manufactured Molasses 8 per cent by distilleries and breweries. --------------------------------------------------------------------------------------------------- 3. All other goods (a) Declared goods 2 per cent (b) All other raw material, processing 2.5 per cent material, consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuel or lubricants for use in the manufacture of or any packing material for packing of notified goods manufactured by him. --------------------------------------------------------------------------------------------------- 3. All other goods (a) Declared goods 2 per cent (b) All other raw material, processing 2.5 per cent material, consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuel or lubricants for use in the manufacture of or any packing material for packing of notified goods manufactured by him. --------------------------------------------------------------------------------------------------- Provided that where any declared goods liable to tax under sub-section (1) of section 3D of the said Act are sold or supplied by a dealer, who is the first purchaser thereof, to another dealer holding a valid recognition certificates issued under sub-section (2) of the said section 4B, the dealer making such sale or supply shall, on furnishing to the assessing authority within the time prescribed a declaration in form IIIB obtained from the dealer to whom such goods were sold or supplied, liable to tax at the rate of two per cent on the turnover of first purchaser of such goods." Notification No. KA.NI.-2-5107/XI-7(159)/91-U.P. Act-15-48-Order-(34)-2003, dated December 12, 2003 read as follows : "In exercise of the powers under section 4B of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) and in supersession of Government Notification No. KA. NI.-2-530/XI-7(159)/91-U.P. Act 15-48-Order-2000, dated February 17, 2000, the Governor is pleased to declare that with effect from December 16, 2003 and subject to conditions and restrictions specified in the said section 4B, the tax shall be payable at the rate specified in column (4) of the annexure below on the sale to or, as the case may be, purchase by a dealer holding a valid recognition certificate under sub-section (2) of the said section 4B of the goods mentioned in column (3) of the said annexure for use in the manufacture or in the packing of the goods mentioned in column (2) of the said annexure manufactured or processed by him and that the goods mentioned in column (2) of the said annexure shall be notified goods for the purposes of the said section 4B. Annexure --------------------------------------------------------------------------------------------------- Serial Name of notified Name of goods Rate of tax Number goods --------------------------------------------------------------------------------------------------- 1 2 3 4 --------------------------------------------------------------------------------------------------- 1. Chemical fertiliser (a) Natural gas. 5% (b) Declared goods. Annexure --------------------------------------------------------------------------------------------------- Serial Name of notified Name of goods Rate of tax Number goods --------------------------------------------------------------------------------------------------- 1 2 3 4 --------------------------------------------------------------------------------------------------- 1. Chemical fertiliser (a) Natural gas. 5% (b) Declared goods. 2% (c) All other raw materials of all 2.5% types processing materials, consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuels or lubricants for use in the manufacture of or any packing material for packing of notified goods manufactured by him. --------------------------------------------------------------------------------------------------- 2. Goods manufactured Molasses 8% by distilleries and breweries. --------------------------------------------------------------------------------------------------- 3. Hosiery Yarn Exempted from payment of tax. --------------------------------------------------------------------------------------------------- 4. Goods exempt All raw materials of all types processing 4% under the Act material, consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuels or lubricants for use in the manufacture of or any packing material for packing of notified goods manufactured by him. --------------------------------------------------------------------------------------------------- 5. All other goods (a) Chemicals of all types. 4% (b) Declared goods. 2% (c) All other raw materials excluding 2.5%" chemicals of all types, processing material, consumable stores, machinery, plant, equipment, spare parts, accessories, components, fuels or lubricants for use in the manufacture of or any packing material for packing of notified goods manufactured by him. --------------------------------------------------------------------------------------------------- Clause (a1) of the Act has been inserted with effect from May 1, 1977 by Act No. 11 of 1978. Prior to insertion of clause (a1), the question came up for consideration before this court whether commission agent, who was not holding recognition certificate under section 4B(2) of the Act was also entitled for the benefit of exemption under section 4B(1)(a) of the Act on the purchase of goods made on behalf of the manufacturer holding recognition certificate under section 4B(2) of the Act. A Division Bench of this court in the case of Agarwala Brothers v. Commissioner of Sales Tax reported in [1990] UPTC 76, held that prior to May 1, 1977 before the insertion of clause (a1) of the Act only those dealers, who were holding recognition certificate under section 4B(2) of the Act were entitled for the benefit of exemption or concessional rate of tax, as the case may be. Clause (a1) of the Act has been inserted with a view to provide the benefit even to those dealers, who are not holding a valid recognition certificate but are first purchaser of the declared goods under section 3D(1) of the Act on sale to a dealer holding valid recognition certificate under sub-section (2) of section 4B of the Act. A bare perusal of section 4B(1) of the Act shows that section 4B provides special relief to the manufacturer. It has overriding effect over section 3A, 3AAA and section 3D of the Act. Section 4B(1)(a) of the Act provides benefit to a dealer, who holds recognition certificate under sub-section (2) of section 4B of the Act on the purchase of goods liable to tax under section 3AAAA of the Act. Clause (a1) provides benefit to all the dealers on the purchase of declared commodity liable to tax under section 3D(1) of the Act on the sale or supply to another dealer holding valid recognition certificate under sub-section (2) of section 4B of the Act. Section 4B(1)(b) of the Act provides the benefit to all dealers on their sale to another dealer on furnishing of prescribed form to the effect that he holds a recognition certificate under section 4B(2) of the Act. The benefit under all the aforesaid clauses are subject to the conditions and restriction specified on that behalf as may be provided by the State Government in that behalf. Thus, to provide the benefit under the aforesaid clauses notifications have been issued from time to time. Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 has been issued under section 4B of the Act. It does not specify any sub-section or any clause. Thus, it is deemed to have been issued for the purpose of all clauses of section 4B(1) of the Act. Likewise Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 is also issued under section 4B of the Act. No sub-clause is specified. Thus, this notification is also deemed to be under all the clauses of section 4B(1) of the Act. The proviso to Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 only contemplated furnishing of declaration form in form IIIB within the time prescribed. The benefit of the concessional rate of tax was provided in the earlier part of the notification and not by the proviso. The proviso to Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 only contemplated furnishing of declaration form in form IIIB within the time prescribed. The benefit of the concessional rate of tax was provided in the earlier part of the notification and not by the proviso. The proviso only provided the furnishing of form IIIB in case of sale to a dealer of declared goods liable to tax under section 3D(1) of the Act by a dealer to the another dealer holding recognition certificate under section 4B(2) of the Act. A bare reading of the Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 and Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 shows that the benefit of the concessional rate of tax is available to the dealer on its sale to a dealer holding valid recognition certificate and on purchases made by a dealer holding a valid recognition certificate. In case of sale by the dealer to a dealer holding valid recognition certificate it is not necessary that the selling dealer should also hold a recognition certificate under section 4B(2) of the Act. In my opinion, the benefit of the concessional rate of tax is provided by the main part of the notification, to a dealer on its sale to a dealer holding valid recognition certificate and the selling dealer is not required to hold recognition certificate under the Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003. The omission of the proviso, which was in the Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000, in the Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 does not make any difference. In the absence of the proviso, for the claim of the concessional rate of tax, dealer has to satisfy that the sale has been made to the dealer holding valid recognition certificate under section 4B(2) of the Act. Rule 25B(1) of the U.P. Trade Tax Rules, 1948 ("the Rules") provides that where a dealer holding a recognition certificate purchases any goods referred to in clause (b) of sub-section (1) of section 4B of the Act, for use as raw material for the purpose of manufacture of any notified goods, he shall, if he wishes to avail the concession referred to therein, furnish to the selling dealer a certificate in form IIIB (herein called a "declaration form"). Clause (5) of rule 25B of the Rules provides that a registered dealer who claims to have made sale to a dealer holding a recognition certificate shall, in respect of such claim, furnish to the assessing authority the portion marked "original" of the declaration form received by him from the purchasing dealer, up to the time prescribed in sub-rule (7) of rule 41 of the Rules. The declaration form, which is required to be furnished by a registered dealer under sub-rule (5) of rule 25B of the Rules is the form IIIB provided in sub-rule (1) of rule 25B of the Rules. Thus, even in the absence of proviso in the Notification No. KA.NI-2-5107/XI-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003, which was in Notification No. KA.NI-2-530/XI-7(159)/91-U.P. Act-15-48-Order, dated February 17, 2000 the benefit of concessional rate of tax is available to a dealers not holding recognition certificate under section 4B(2) of the Act on their sale to the dealer holding recognition certificate on furnishing of form IIIB as required under sub-rule (5) of rule 25B of the Rules. For the reasons stated above, view taken by the Tribunal is erroneous and cannot be upheld. It is held that the dealer, who was not holding recognition certificate is entitled for the benefit of concessional rate of tax under Notification No. KA.NI-2-5107/XL-7(159)/91-U.P. Act-15-48-Order (34)-2003, dated December 12, 2003 on its sale of notified goods to a dealer holding recognition certificate under section 4B(2) of the Act. In the result, the revision is allowed. Order of the Tribunal is set aside. Tribunal is directed to pass appropriate order under section 11(8) of the Act.