- (1.) We have heard Sri Piyush Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondent.
(2.) The pleading exchanged between the parties have also been perused by us.
(3.) The petitioner is proprietorship firm dealing in sale of iron and steel items. The some of the items in which the petitioner is dealing are air ventilator, which are said to be commonly known as pollution control equipments. These pollution control equipments or air ventilator are generally installed in factory sheds and go-downs for throwing out hot/polluted air outside and they work without any power or energy depending upon the speed of wind.;