ASHWANI KUMAR MISHRA,J. - (1.) Heard Sri Piyush Agarwal, learned counsel for the revisionist and learned Standing Counsel for the State.
(2.) This revision is by the assessee challenging an order passed by the Tribunal dated 8.2.2006, whereby date of first production is treated as 12.7.1997.
(3.) The assessee contends that electrical energy although commenced on 12.7.1997, but the transformer failed on 19.7.1997 and it was only on 28.12.1999 a fresh transformer was installed and that date ought to be the date for commencement of production. Section 4-A(6)(3) defines date of start of production and sub clause (b) thereof is relevant and reproduced:- "4-A. Exemption from trade tax in certain cases. (6)........... (3) 'date of starting production' means, the later of the following dates, namely- (b) where the manufacture of goods is not possible, without power, the first date on which power supply for manufacturing (whether on trial or commercials basis) from whatever source is obtained by the unit.";