I.M.Quddusi, J. - (1.) This revision has been filed against the order dated August 24, 1998 passed by the President, Trade Tax Tribunal, Lucknow, in appeal No. 137 of 1997 under section 4-A of the U.P. Trade Tax Act, 1948.
(2.) The question of law involved in this revision is that whether the Tribunal was justified in holding that use of third party generator, whether old or new, on monthly rent for running the industry, was proper and valid when the electricity connection was liable to be in the name of the firm/director/proprietor/partner of the firm as per scheme of Section 4-A of the U.P. Trade Tax Act.
(3.) The facts of the case are that the opposite party which is a registered dealer under the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act"), made its first sale with effect from January 7, 1989. It is alleged that the application of the opposite party under Section 4-A of the Act was initially rejected on August 25, 1993 which was later on allowed on review by the Divisional Level Committee with effect from April 24, 1989, i.e., the date of registration under the Factories Act to December 23, 1991 with, i.e., the date of electric disconnection, vide order dated January 28, 1995. Thereafter, the production of the opposite party could not run after December 23, 1991, i.e., the date of disconnection of the electricity. Feeling aggrieved by order dated January 28, 1995 the opposite party filed an appeal No. 137 of 1997 before the Tribunal which allowed the eligibility of tax vide its judgment dated August 24, 1998 and directed the D.L.C. to issue a revised eligibility certificate to the appellant for the period with effect from January 7, 1989 till November 30, 1992, within two months from the date of receipt of the certified copy of the order, holding that it was immaterial as to from which source the energy was taken by the appellant-opposite party for running the unit. Hence this revision.;