B.N.Sapru, J. - (1.) This is a revision by the Commissioner and pertains to the assessment year 1970-71.
(2.) The assessee carried on business in paddle of tricycle, brake, timber, etc. The State Government in exercise of its powers under Section 4-A of the Sales Tax Act issued Notification No. ST-10225/X dated 9th January, 1970, wherein it was stated : "Now, therefore, in exercise of the powers under Section 4-A of the U.P. Sales Tax Act, 1948, (U.P. Act No. XV of 1948), the Governor is pleased to declare that the turnpver in respect of the said goods manufactured by the said industrial units shall be exempt from payment of sales tax for a period of three years with effect from the date of publication of this notification in the official Gazette." At Sl. No. 1 is mentioned M/s. Good Luck Rubber and Allied Industries and the date of starting production is August, 1968. This was followed by Notification No. ST-2669/X-902(8)-70 dated 16th April, 1970, which notification runs thus : In exercise of the powers under Section 4-A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with Section 21 of the U.P. General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in partial modification of Government Notification No. ST-II-10225/X dated January 9, 1970 (S. No. 411), the Governor is pleased to order that the exemption granted under the aforesaid notification in respect of the turnover of the goods mentioned in column 3 of the schedule thereto, manufactured by the industrial units mentioned against each in column II of the schedule thereto, manufactured by the industrial units mentioned against each in column 2 thereof as reproduced in columns 2 and 3 respectively in the schedule to this notification shall cease to be operative on the date on which the unit completes three years of production as noted against each in column 4 of the schedule hereto.
(3.) At item No. 1 is mentioned Messrs. Good Luck Rubber and Allied Industries, Lucknow, and the date on which the unit completes three years of production is mentioned in column 4 as 20th August, 1971.;