- (1.) The present revision has been filed by the Department under section 11 of the U.P. Trade Tax Act, 1948, against the judgment and order dated March 24, 1998, passed by the Trade Tax Tribunal, Lucknow, in Appeal No. 46 of 1997. The brief facts of the case are that the assessee has established a unit and eligibility certificate was issued under section 4A of the Trade Tax Act for the period of March 29, 1990 to March 28, 1995. In the meantime, the directors of the company were replaced. The place of the business was also changed. So, the eligibility certificate was cancelled by the District Level Committee. Being aggrieved, the assessee has filed the appeal before the Tribunal, who has allowed the claim of the assessee. Being aggrieved, the Department has filed the instant revision.
(2.) With this background, heard Sri H.P. Srivastava, learned counsel for the Department-revisionist and Sri S.M. Chaudhary, learned senior counsel, assisted by Sri Vaibahav Pandey, learned counsel for the assessee-opposite party.
(3.) After hearing both the parties and on perusal of the record, it appears that this honourable High Court in the case of Industrial Coal Enterprises, Moradabad v. State of U.P.,1993 UPTC 257 observed that: . . . Mere shifting of unit from one place to another would not amount to addition on extension of an existing factory. It is also significant that there is nothing on the record to show increase in the production capacity of such unit. Addition and extension which is qualified by the words 'existing factory' as something in existence to which addition or extension is to be made. It could not in the absence of anything on the record also include where a factory only shifts. . .;