- (1.) Leave granted.
(2.) Interpretation and/or application of an exemption notification dated 27.7.1991 is in question in this appeal which arises out of a judgment and order dated 10.7.2006 passed by the High Court of Judicature at Allahabad in Trade Tax Revision No.141 of 1999.
(3.) The admitted fact of the matter is as under: Appellant is a private limited company registered under the Indian Companies Act. It started a new unit on plot Nos.C-28 and C-29, Industrial Area. The Uttar Pradesh State Industrial Development Corporation (UPSIDC) on or about 14.3.1991 and 11.7.1991 allotted plot No.C-28 and C-29, Industrial Area, Orai in the district of Jalaun in favour of respondent. An agreement for lease was executed in its favour on 18.9.1992 by the UPSIDC for setting up a unit for manufacture of fire bricks and B.P. sets. Appellant commenced production in the said unit on and from 15.9.1992. It was registered as a small scale unit with effect from 29.9.1992. The first sale of the finished product was made on 24.10.1992. It filed an application claiming exemption from payment of trade tax on the turn over of manufactured products in Form 46 before the Sales Tax Authorities on 12.3.1993 said to be within the stipulated period of six months from the date of first sale. The Sales Tax Authorities, however, asked for a copy of the deed of lease. The application was also returned to the appellant by the said authority on 4.6.1993 purportedly for the purpose of removing to remove the said objection. A copy of the deed of lease was furnished to him only on or about 16.4.1994.;