RAJES KUMAR, J. - (1.) THESE five revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') are directed against the order of the Tribunal dated December 21, 2005 relating to the assessment years 1992 -93, 1993 -94, 1994 -95, 1995 -96 and 1996 -97 under the Central Sales Tax Act, 1956 (hereinafter referred to as, 'the Central Act').
(2.) THE question involved in all the revisions relates to the exemption on the manufactured goods under the Central Act. Brief facts of the case are that the applicant is an institution certified by U.P. Khadi and Village Industries Board engaged in the manufacturing of shoes. In exercise of power under Section 4(b) of the U.P. Trade Tax Act goods manufactured by the institution certified by U.P. Khadi and Village Industries Board is not liable to tax under the Notification No. ST -2 -7037/X -7(23)/83 -U. P. Act XV/48 -Order -85, dated January 31, 1985. The applicant claimed the exemption on the turnover of the manufactured goods under Section 8(2 -A) of the Central Act on the ground that under the aforesaid notification dated January 31, 1985 issued under Section 4(b) of the Act turnover of shoes in the hands of the applicant was exempted from tax under the U.P. Trade Tax Act. The claim of exemption had been rejected by the assessing authority, which has been confirmed by the Tribunal. The Tribunal, by the impugned order held that under the aforesaid notification issued under Section 4(b) of the Act the commodity manufactured by the applicant was not generally exempted and it was exempted only when it was certified by U.P. Khadi and Village Industries Board and thus, the provisions of Section 8(2 -A) of the Act is not applicable.
(3.) HEARD learned Counsel for the parties.;