Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter Tribunal dated 09. 2003.
(2.) Brief facts of the case are that the applicant had established a unit for the manufacturing of ice with initial capital of Rs. 7,03,872/-. Production was started on 19.07.1.999 and the first sale was made on 23.07.1999. For the claim of exemption under Section 4-A of the Act, an application under Section 4-A of the Act was filed on 23.03.2000 before General Manager, District Industries Centre, Muzaffarnagar. It appears that Joint Director Industries, Saharanpur issued a notice dated 16.09.2000. in which it was stated that the electrical motors for Rs. 45,000/-, was purchased old from a repair workshop, applicant was required to show cause. it is alleged that the reply of the show cause notice was filed on 05.11.2000 in which with regard to the alleged electric motors it was staled that ail the three electric motors were purchased from M/s Anuj Engineering Works. Shamli. Muzaffarnagar against bill No. 34 dated 21.06.1999 on which a sum of Rs. 5,670/-was paid towards tax on 29.08.2000, It has been disputed that the said purchase motors were old. A certificate dated 25.09.2000 issued by M/s Anuj Engineering Works, Shamli was also enclosed, in which it was stated that the three electric motors were sold to M/s Mahavir Ice Factory against bill No. 34 dated 21.06.1999 which were manufactured by them. On which tax of Rs. 5,670 was also charged which was paid on 24.08.2000. Thereafter, on 10.10.2003 a notice was issued by the Additional Director Industries. Saharanpur Range. Saharanpur. in which it was stated that a letter dated 04:07.2000 has been received from the General Manager. District Industries Centre in which it has been raised that on enquiry three old motors for Rs. 45,000/were being used after purchasing. Hence the unit is not entitled for exemption. Applicant filed reply dated 18.01.2003 to the said notice in which it has been stated that the reply has been given earlier in respect of the alleged discrepancy. Photocopy of the reply has been annexed Divisional Level Committee vide order dated 06.05.2003 rejected the exemption application Against the said order of the Divisional Level Committee applicant filed appeal before the Tribunal. Tribunal by the impugned order rejected the appeal. Tribunal held that the challan in which certificate was given by M/s Anuj Engineering Works, Shamli dated 25.09.2000 shows that apart from doing repairing work, they' were supplying old electric motors. In the certificate it is stated that the tax was deposited on 29.08.2000 while in the bill tax has not been charged, this shows that when the enquiry has been started from Deputy Commissioner (Executive) tax has been deposited. It is farther observed that on enquiry dated 28.08.2000 Shri Ashwini Jain, partner of M/s Anuj Engineering Works. Shamli had accepted that in the sold motors bearing, copper wire, varnish, motor shed and stamping, etc. have been fitted but the body was old and this fact had been accepted by the appellant and still the appellant was claiming the motors to be new. Decisions cited by learned counsel for the applicant were found distinguishable.
(3.) Heard learned counsel for the parties.;