PRAKASH KRISHNA, J. - (1.) THE present revision is directed against the order dated December 29, 1999 passed by the Trade Tax Tribunal, Lucknow, in Appeal No. 33 of 1999 whereby and whereunder it has granted eligibility certificate to the applicant for the remaining period with effect from February 6, 1995, the day when the applicant applied for the grant, for second time.
(2.) THE applicant is a 'new unit' within the meaning of Section 4A of the U.P. Trade Tax Act, 1948. It was established in June, 1994 for manufacture of veneer core flush door, pannel door, plywood and block board, etc. The production of the unit was started on June 18, 1994 and the first sale took place on June 22, 1994. It applied for grant of exemption under Section 4A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act'). According to it, on December 6, 1994, i.e., within six months from the date of first production, requisite papers were sent by registered post to the General Manager, District Industries Centre, Ghaziabad. The said registered envelope was returned back by the post office with the endorsement that the State Government employees were on strike. After the call -off of the strike, the applicant again applied for grant of eligibility certificate and sent the requisite papers on February 6, 1995. This time the application was returned by the authority concerned on the ground as according to it the papers were incomplete. The objection was that the applicant -dealer is not registered with Small Scale Industries Department. The registration with the Small Scale Industries Department was granted on December 26, 1995. The divisional level committee granted the eligibility certificate by the order dated February 1, 1997 with effect from December 26, 1995 up to June 21, 2002. The applicant thereafter filed a review application which was ultimately dismissed on December 19, 1998.
(3.) THE said order was challenged in appeal before the Trade Tax Tribunal which was numbered as Appeal No. 33 of 1999. The said appeal has been allowed in part by the Tribunal and it has ordered the eligibility certificate already granted to the dealer be amended and made it effective since February 6,1995, the date on which the applicant had sent the application for grant of eligibility certificate, for a second time.;