ARUN TANDON,J. - (1.) HEARD Sri Bharatji Agarwal, learned Senior Advocate, assisted by Sri Piyush Agarwal, learned counsel for revisionist and learned Standing Counsel for the respondent.
(2.) THE instant trade tax revision under Section 11 of the U.P. Trade Tax Act has been filed against the order of the Trade Tax Tribunal, Ghaziabad, Bench-II, Ghaziabad dated 6th May, 2003 passed in Second Appeal No. 212 of 2001. The order passed by the Trade Tax Tribunal is being challenged before this Court on two grounds: (a) plant and machinery, which was sold by the petitioner to ICICI Bank for a sum of Rs. 33,00,000/- was embedded to earth and therefore, sale of such plant and machinery does not answer the description of goods within the meaning of Section 2 (d) of U.P. Trade Tax Act. Consequently, no trade tax was attracted on the said sale transaction, (b) plant and machinery sold by the petitioner answers the description of a renewable source of energy plant covered by Entry-23 of the Notification dated 31st January, 1985 read with Government Notification dated1st January, 1987, thereafter exemption trade tax.
(3.) SO far as the first contention raised on behalf of the revisionist is concerned, suffice is to record that no such pleas was raised/pressed by the revisionist before the Trade Tax Tribunal. Consequently, no finding has been returned in respect of the said issue. This Court will not permit the petitioner to challenge the order of Trade Tax Tribunal on a plea not raised and pressed before it, specifically when it require enquiry into facts also. Therefore, and therefore, the first issue raised stands rejected.;