- (1.) The petitioner manufactures and sells exhaust fans, water lifting pumps and ceiling fans. The assessment years involved are 2001-02 to 2004-05. The challenge in this writ petition is to reassessment proceedings under Section 21(2) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act). Admittedly, the petitioner has sought exemption from trade tax on the items manufactured and sold by the petitioner treating them to be covered by item No. 17 of the U.P. Exemption Notification dated 31.8.1985 issued under Section 4(b) of the Act. The said Item reads as follows: Blacksmithy (manufacturing and servicing not involving the use of power; power may be used in case of manufacture of Amber Charkhas and their accessories).
(2.) There is a subsequent Notification dated 1.10.1994 under Section 4(c) of the Act in which Item No. 8 replaces Item No. 17 and the said Item reads as follows: Blacksmithy and carpentry (manufacturing and servicing involving use of power upto 10 horse power).
(3.) Another Notification under Section 4(c) dated 5.10.1995 has also been referred to in the impugned orders in respect of its Entry No. 39, which mentions "electronic goods". The electronic goods specified in Item No. 39 has been modified to read "electronic and electronic made goods, which is used by consumer directly". This modification of the Entry 39 has been done by U.P. Government Notification dated 30.9.2004.;