YASHWANT VARMA,J. - (1.) Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri Avinash Tripathi, learned Standing Counsel.
(2.) These revisions, with the consent of parties, have been taken up together for disposal since they raise identical issues of law.
(3.) The revisionist is stated to be a commission agent of a cement manufacturer and was claiming benefits of a notification dated 27 February 1998. The said notification enabled the revisionist to pay a lower rate of tax subject to the fulfillment of various conditions which stood prescribed in the said notification. In essence the notification granted the facility of the payment of a lower rate of tax on goods having flyash contents. The said notification reads thus:" "TIF-2-592/ X-I9 (226)/94-U. P. Act-15-48 Order-98 Dated: Lucknow, February 27, 1998 Whereas the State Government is satisfied that it is expedient in the public interest so to do: Now therefore, in exercise of the powers under section 5 of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. XV of 1948), the Governor, with effect from March 1, 1998 is pleased:- a) to rescind the notification no. TT21885/XI9(226)/94UP Act, 1548 Order 97, dated June 18, 1997: [S. No. 209] (b) to grant a rebate of twenty five percent on goods having flyash contents between ten to thirty percent by weight and a rebate of fifty percent on the goods having fly-ash contents exceeding thirty percent by weight on the tax levied under the Act in the districts mentioned in column-2 of the Annexure given below for the period mentioned in column-3 of the said Annexure, subject to the following conditions:-Conditions (i) Such goods shall be manufactured in a unit established in the areas mentioned in column-2 of the Annexure; (ii) Such goods shall be manufactured by using fly-ash, purchased or received from the thermal power stations situated in Uttar Pradesh; (iii) the dealer claiming rebate under this notification shall keep records in which following informations will be shown: (a) date; (b) name of thermal power stations from which fly-ash is purchased or received; (c) weight of fly-ash; (d) name of manufactured goods; (e) weight of manufactured goods; (f) weight of fly-ash used in manufacturing of such goods; (g) weight of other goods used in manufacture of such goods; (iv) the total weight of manufactured goods and percentage of fly-ash used, should be mentioned on goods or packing of such goods as for as possible.";