Rajesh Kumar, J. - (1.) The present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order passed by the Full Bench of Trade Tax Tribunal dated 21st November, 1998.
(2.) Brief facts of the case are that the applicant has established a new unit for the manufacturing of all kinds of commercial and educational register, exercise book, flat files and printing material. Unit of the applicant has been recognized as a new unit under Section 4-A of the Act and the Divisional Level Committee granted exemption for the period of seven years from the date of first sale i.e. from 08.06.1987 and issued an eligibility certificate. In the eligibility certificate the manufactured goods was stated as, commercial and educational register, exercise book, flat files and printing material. The applicant also claimed that it was involved in the manufacturing of cut size paper and exemption in respect thereof should also be allowed for which review application was moved, which was rejected on the ground that the conversion of desired cut size of paper from the big size of paper did not involve manufacturing. Applicant filed appeal before the Tribunal, which has been rejected by the impugned order.
(3.) Heard learned Counsel for the parties.;