Rajes Kumar, J. - (1.) THESE two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Acf") are directed against the order of Tribunal dated 24.02.2001 relating to the assessment year 2000 -01.
(2.) DEALER /opposite party (hereinafter referred to as "Dealer") was involved in the manufacturing of khandsari, gur ruskat etc. and was registered both under the U.P. Trade Tax Act as well as Central Sales Tax Act. Dealer appears to have manufactured the gur in its factory and applied for the registration of High Speed Diesel Oil under Central Sales Tax Act for the purchase at concessional rate of tax on the ground that they were required for the production of gur. Assessing authority denied the benefit of High Speed Diesel Oil on the ground that High Speed Diesel Oil was being used in the operation of the generator for the generation of the electricity. Order of the assessing authority has been upheld in first appeals. Tribunal by the impugned order allowed the appeals and held that the dealer is entitled for the registration of High Speed Diesel Oil. It has been held by the Tribunal that generator is machinery as held by this Court in the case of Tetragaon Chemic (P) Ltd., v. State of U.P. and Anr., Ghaziabad reported in, 1998 UPTC, 12 and Snow White Industries, Rishikesh v. Commissioner of Trade Tax, reported in, 1999 UPTC, 130. Tribunal also relied upon the Division Bench decision of Orissa High Court in the case of Mahavir Prasad Jain and Ors. v. State of Orissa and Ors. reported in : 67 STC, 376 wherein in similar circumstances diesel used in the generator required for the generation of electricity for use in its factory held entitled for the registration of the High Speed Diesel Oil to avail the benefit o!" concessional rate of tax under Section 8(3)(b) of Central Sales Tax Act (hereinafter referred to as "Central Act"). Tribunal held that High Speed Diesel Oil is a fuel and, therefore, it is eligible for the benefit of concessional rate of tax. Heard Learned Standing Counsel. Despite the service of notice, no one appears on behalf of the opposite party.
(3.) LEARNED Standing Counsel submitted that High Speed Diesel Oil is required for the operation of generator for the generation of the electricity and is not directly used in the manufacturing and thus, is not eligible for the registration for the purpose of concessional rate of tax. He further submitted that none of the authorities have recorded the finding that whether the electricity generated from the generator was used in the production of the manufactured goods. He submitted that unless the generator is used in the production, the diesel engine used for the generation of electricity is not eligible for the benefit of concessional rate of tax. I have perused the order of Tribunal and the authorities below.;