Anshuman Singh, J. - (1.) These two revisions have been preferred by the Commissioner of Sales Tax under Section 11(1) of the U. P. Sales Tax Act against the judgment passed by the Sales Tax Tribunal, Ghaziabad, dated 21st October, 1985, relating to assessment years 1984-85 and 1985-86 (April), under the Central Sales Tax Act (hereinafter referred to as the Act).
(2.) Respondent-assessee is a manufacturer of conduit pipes. In the assessment years in question, it claimed exemption on the ground that it was a new unit. The contention raised by the respondent-assessee regarding the new unit was not accepted by the Sales Tax Officer. The Assistant Commissioner (Judicial), in first appeal filed by the assessee, also endorsed the finding of the Sales Tax Officer regarding the grant of exemption to the assessee-respondent. In second appeal filed by the respondent-assessee, the Tribunal held that the respondent was a new unit and was entitled to exemption.
(3.) The grievance of the Revenue in this case is that since the assessee did not produce the eligibility certificate granted by the Director of Industries before the Sales Tax Officer, the Sales Tax Tribunal has committed an error in holding that the assessee was a new unit.;