Prakash Krishna, J. - (1.) This revision is directed against the order dated February 19, 2003 passed by the Trade Tax Tribunal, Lucknow, in Appeal No. 133 of 2002. The short controversy involved in the present revision is as to whether the Tribunal was justified in confirming the order passed by the Divisional Level Committee, rejecting the application under section 4-A and refusing to consider subsequent notification dated December 16, 2002.
(2.) The applicant is a public limited company having its factory at Ghaziabad. The applicant applied for grant of eligibility certificate under section 4-A of the Act on account of expansion and diversification of the unit undertaken by it. The facts are not in dispute. The date of first production of the unit under diversification is July 31, 2001. The unit applied for grant of eligibility certificate in pursuance of the notification dated December 22, 2001. Under the said notification it is provided that in respect of any goods manufactured in the unit, which has undertaken diversification and the date of production of the goods are different from those manufactured earlier, such unit falls on or before March 31, 2000, the unit will be entitled for eligibility certificate. The application under section 4-A of the Act was rejected by the Committee vide order dated August 1, 2002 on the short ground that indisputably the date of first production is July 31, 2001, i.e., subsequent to March 31, 2000. The Divisional Level Committee held that the notification dated December 22, 2001 will not be attracted and rightly so in view of clause (c) of the said notification. Aggrieved against the aforesaid order the applicant approached Trade Tax Tribunal and the Tribunal by order under revision rejected the appeal filed by the applicant.
(3.) During the pendency of appeal before the Tribunal an intervening fact has taken place. The State Government in the meantime issued another Notification dated December 16, 2002. By this notification the earlier notification dated December 22, 2001 was amended and in place of date March 31, 2000 it was substituted by figure "December 31, 2001". The necessary corollary of this amend ment is that the Units which have undertaken expansion or diver sification the date of production falling on or before December 31, 2001 were covered by Notification dated December 22, 2001.;