- (1.) Present revision has been filed under section 11 of the U.P. Trade Tax Act, 1948 by the assessee against the judgment and order dated November 10, 1998 passed by the Trade Tax Tribunal, Lucknow, in Second Appeal No. 33 of 1996 under section 4A of the U.P. Trade Tax Act. The brief facts of the case are that the assessee had established a new unit for processing of the rice from paddy. An exemption certificate under section 4A was granted by the competent authority for the period of January 22, 1987 to January 21, 1993 i.e., six, years. Later, the competent authority found that the factory was registered under the Factories Act only on July 11, 1990. So, prior to it, the exemption period was curtailed. In other words, the exemption period with effect from January 22, 1987 to July 11, 1990, was curtailed. For the remaining period, the exemption was allowed. Being aggrieved, the revisionist has approached the Tribunal, who vide its impugned order has rejected the claim of the assessee. Still not being satisfied, the assessee has filed the present revision.
(2.) With this background, heard Sri Pradeep Agarwal, learned counsel for the assessee and Sri Sanjeev Sankdhar, learned counsel for the Department.
(3.) After hearing both the parties and on perusal of the record, it appears that the exemption was granted under section 4A of the Act by the competent authority. Section 4A is reproduced as under: 4A. Exemption from trade tax in certain cases.--(1) Notwithstanding anything contained in any other provisions except the provisions of section 3H of this Act, where the State Government is of the opinion that it is necessary so to do for increasing the production of any goods or for promoting the development of any industry in the State generally or in any districts or parts of districts in particular, it may on application or otherwise, in any particular case or generally, by notification, declare that the turnover of sales in respect of such goods by the manufacturer thereof shall, during such period not exceeding fifteen years from such date on or after the date of starting production as may be specified by the State Government in such notification, which may be the date of the notification or a date prior or subsequent to the date of such notification and where no date is so specified from the date of first sale by such, manufacturer, if such sale takes place within six months from the date of starting production and in any other case from the-date following the expiration of six months from the date of starting production and subject to such conditions as may be specified, be exempt from trade tax on sale of goods whether wholly or partly or he liable to tax at such reduced rate as it may fix:;