Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 05.07.2004 passed by the Full Bench of the Tribunal.
(2.) A partnership firm, consisting of four partners, namely, Sri Rajesh Agrawal, Sri Shyam Mohan Agrawal, Smt. Pushpa Agrawal and Suit Shashi Gupta established a new industrial unit in the year 1983 for the manufacturing of L.P.G. Hot Plates at D/16, Industrial Estate, Bhojipura, Bareilly. Production was started on 01.11.1983 and the first sale was also made on the same day. Subsequently, the aforesaid partnership was re-constituted w.e.f. 31.03.1984 and as a result of the re-constitution, Sri Shyam Mohan Agrawal had gone out and Sunil Kumar and Sri B. Prasad joined the partnership as a partners. Industrial unit established by the partnership firm was duly registered with the Directorate of Industries as a Small Scale Industries. Re-constituted firm filed an application for exemption under Government Order No. 8244, dated 30.09.1982. The exemption was sought on the sale of the manufactured goods for the period of five years from 01.11.1983 to 31.10.1988. Application was rejected on 28.03.1987 without assigning any reason. Applicant filed Writ Petition No. 1 153 of 1987, which was allowed on 07.09.2000 and the Divisional Level Committee was directed to decide the exemption application afresh. Division Bench of this Court held that while rejecting the application under Section 4-A of the Act, it was necessary to give the reasons. The exemption application was again rejected on 31.10.2002 by the Divisional Level Committee on the ground that the registration was given to the partnership firm, M/s Panchsheel Industries on 27.04.1982 and the production was started from 01.11.1983 and the said partnership firm was dissolved on 31.03.1984 w.e.f. 02.04.1984 and another partnership firm was constituted, who has applied for exemption. It was alleged that all the plant and machinery etc. being used by the new partnership firm have already been used by the old partnership firm and, therefore, on the basis of old plant and machinery, exemption could not be granted. Applicant filed appeal before the Tribunal. Tribunal by the impugned order rejected the appeal. Tribunal has held that by Act No. 21 of 1991 w.e.f. 12.10.1983 under Section 4-A(2-B) of the Act has been introduced, which is applicable in the present case, in as much as the firm was re-constituted w.e.f. 31.03.1984 and, therefore, unit can not be said to be Industrial Unit before 31.03.1984 and after 02.04.1984, since no application was filed under section 4-A (2-B) of the Act for the exemption by 25.09.1990, the exemption was not eligible under section 4-A of the Act
(3.) Heard learned counsel for the parties.;