RAJAN ROY,J. - (1.) Heard Sri Avanish Kumar Singh, Advocate and Avanindra Singh Parihar, Advocate for the revisionists and Sri Rohit Nandan Shukla, learned Addl. C.S.C.
(2.) Both the above revisions arise from a common judgment, therefore, both are being decided together. For reference Trade Tax Revision No. - 145 of 2016, M/S Green Gas Ltd. v. Commissioner of Commercial Tax U.P., Lucknow , is being taken as the leading case.
(3.) The revisions are admitted on the following question of law: "Whether the revisionist is a manufacturer of Compressed Natural Gas (C.N.G.) and Piped Natural Gas (P.N.G.) in terms of section 2 of the U.P. Tax on Entry of Goods Act 2000 (hereinafter referred as 'Act 2000') read with section 2(ee) and section 2(e-1) of the U.P. Trade Tax Act 1948 (hereinafter referred as 'Act 1948') so as to be eligible for the benefit of exemption from payment of entry tax on capital goods or machinery brought into the local area from any place outside that local area for use in manufacturing of the aforesaid C.N.G. and P.N.G., under the Notification dated 18.2.2003 issued under section 4-B of the Act 2000 ?";