NARAYAN SHUKLA, J. - (1.) HEARD Mr. Bharatji AgrawaL learned Senior Advocate assisted by Mr. S.M.K. Chaudhary, learned Counsel for the revisionist and Mr. Sanjeev Shankhdhar, learned Additional Chief Standing Counsel for opposite party.
(2.) THE instant revision has been filed against the order dated January 9, 2004, passed by the Trade Tax Tribunal, Lucknow Bench, Lucknow for setting aside the order of appeal. The Tribunal has cancelled the order dated March 4, 2003, passed by the Divisional Level Committee. Briefly the facts of the case are that the revisionist set up the equipment and facilities for processing of edible oil seeds, namely, soyabean seed, mustard seed, sunflower seed, mahua seed, etc., for the manufacture of soyabean oil, mustard oil, sunflower, mahua oil and de -oiled extraction of soyabean, mustard, sunflower oil, mahua and started production from February 23, 1998. For grant of eligibility certificate under Rule 25 of the U.P. Trade Tax Rules, 1948, the revisionist submitted an application in the prescribed form and also made some additional capital investment. The Divisional Level Committee by means of order dated October 16, 2000 issued eligibility certificate granting exemption from payment of tax for a period of ten years with effect from April 21, 1998 to April 20, 2008 or till the maximum investment of Rs. 1,95,00,000 lasts, whichever was earlier.
(3.) AFTER receipt of the said eligibility certificate the revisionist moved a review application dated November 10, 2000 with the averments that the eligibility certificate has been granted in respect of the additional fixed capital investment treating it as an expansion, while the goods which are being manufactured are being of different nature; hence the eligibility certificate should have been granted treating it as a case of diversification, upon which a report was called by the Joint Director of Industries, Faizabad from the Department and a survey was also made by the Assistant Commissioner, Trade Tax, Barabanki. The Assistant Commissioner submitted a report that earlier the revisionist/applicant was only manufacturing rice bran oil and thereafter by establishing the new machinery, soyabean oil are being manufactured for which different machinery has been installed involving a different manufacturing process and the oil produced is an edible oil and a different commodity than what was being manufactured earlier. The review application was allowed by the Divisional Level Committee and an amended eligibility certificate was granted on March 4, 2003 under the scheme of diversification with effect from first date of production of diversified goods on February 23, 1998.;