- (1.) This revision has been filed under section 11 of the U.P. Trade Tax Act, 1948, against the judgment and order dated August 17, 2004 passed by the Trade Tax Tribunal, Lucknow, in Second Appeal No. 475 of 1997 for the assessment year 1991-92. The brief facts of the case are that the revisionist is a private limited company and is engaged in fabrication, installation, etc., of sugar mill machinery, parts and accessories. Being a new manufacturing unit, the revisionist was having an eligibility certificate under section 4A of the Act for its unit at Jagdishpur, (Rae Bareilly) vide order dated March 31, 1994.
(2.) On August 7, 1989, the revisionist company had entered into an agreement with M/s. Chhata Sugar Company Limited at Chhata, District Mathura, for manufacturing erecting and commissioning of complete boiling house plant, which includes the juice heaters, clarifiers, evaporator ponds, and centrifugal machine, etc. For this purpose, the revisionist has made purchase of the brass tubes and centrifugal machine parts from outside the State of U.P.
(3.) The assessing officer vide his order dated January 23, 1996 observed that the brass tubes, centrifugal machine parts were not used at the unit established at Jagdishpur (Rae Bareilly), thereby the revisionist-company is not entitled to get any exemption from payment of trade tax by virtue of section 4A as the same were directly supplied to M/s. Chhata Sugar Mill, Mathura, after being imported from outside the State of U.P. So, he made the addition.;