- (1.) Leave granted.
(2.) Challenge in this appeal is to the order passed by a learned Single Judge of the Allahabad High Court disposing of two revision petitions, i.e. Trade Tax Revision No.723 of 1996 and Trade Tax Revision No.724 of 1996 preferred by the respondent (hereinafter referred to as 'the Assessee') under Section 11 of the Uttar Pradesh Trade Tax Act, 1948 (in short 'the Act'). The revision petitions related to the assessment year 1992-93 in respect of assessments framed under the Act and the Central Sales Tax, 1956 (in short 'the Central Act'). By the impugned order, the High Court held that the turnover of the base production in accordance with Clause (6) of the Notification No.1093 dated 27.07.1991 (hereinafter referred to as 'the Notification') has to be taken up for the whole of the assessment year.
(3.) Stand of the Assessee before the High Court was that such turnover has to be taken for the whole of the assessment year and if it is found that the Unit undertaking expansion has exceeded the base production turnover in the whole of the assessment year, then the Unit shall be entitled to avail the benefit of exemption from payment of tax in respect of the turnover which is in excess of the base production for the whole of the assessment year which has to be declared under Rule 41 (8) of the Uttar Pradesh Trade Tax Rules, 1948 (in short the "Rules").;