Ashwani Kumar Mishra, J. - (1.) Revisionist is a manufacturer of cement, which has established a new unit and had claimed benefit of exemption under section 4-A of the U.P. Trade Tax Act, 1948. The benefit has been denied by the tribunal after taking note of the exemption notification itself, which provided that the new unit was to have license in respect thereof or a letter of intent has been issued, or which is registered, permanently or otherwise, by the appropriate authority in accordance with any law for the time being in force relating to licensing or registration of such units. A further finding is returned that Cement (Quality Control) Order, 1995 has been issued by the Central Government exercising powers under the Essential Commodities Act, 1955 in which there existed a prohibition from manufacturing cement till an application was moved to the bureau for obtaining licence for use of standard mark and till such a licence was obtained, the manufacturing of cement was prohibited. Penalty etc. is also contemplated under rule 12. This condition has been treated by the tribunal to be covered within the peremptory clause of exemption notification itself, and therefore, the grant of permission has been made conditional from the date of filing application on the basis of which relevant certificate has been issued. Aggrieved by such determination of the tribunal, the assessee is before this Court.
(2.) Sri Piyush Agarwal, learned counsel for the revisionist has placed reliance upon earlier adjudications of this Court in M/s C. D. LampsTubes Industries v. State of U.P. reported in 1993 UPTC 875 and Ms/ Akash Cement Pvt. Limited v. Commissioner of Trade Tax, U.P. reported in 2000 UPTC 298.
(3.) The aforesaid judgements have also been relied upon before the tribunal on behalf of the assessee and the facts of those cases have been noticed to return a finding that those judgements have no applicability in the facts of the present case. It was noticed in the cited cases that the provision of Cement (Quality Control) Order, 1995 was not in existence, inasmuch as the unit commenced production on 18.12.1993 while the order came into existence in 1995.;