Alok Mathur - (1.) Heard Sri P.Agarwal, learned counsel for the revisionist and Sri Sanjay Sarin, learned counsel for the opposite parties.
(2.) The revisionist had established a new unit for the manufacture of PVC container and the Eligibility Certificate was granted in the year 1992 and subsequently, the revisionist has expanded the unit and diversified to manufacture PET Bottles, and Mineral water and Insulated wares. He applied for an application for exemption under Section 4-A of the U.P. Trade Tax Act, 1948. The applicant preferred an application on 25.06.1999, for grant of Eligibility Certificate in view of the circular dated 14.12.1998, which provided for single window system and the matter regarding the exemption shall be decided within a period of 60 days, failing which it shall be deemed that the Eligibility Certificate has been granted. The competent authority rejected the application for grant of Eligibility Certificate by means of order dated 30.04.2000, on the ground that;- (A) Bill supplied by the applicant for fabrication of moulds were not genuine and as such they can not be relied upon. (B) The applicant was already engaged in the manufacturing of mineral water under the name of M/S Multi Minerals.
(3.) Against the aforesaid order, revisionist preferred an appeal before the Tribunal being Appeal No.55 of 2000. The appeal was heard by the Full Bench of the Trade Tax Tribunal and the Tribunal allowed the appeal and remanded the matter to the Divisional Level Committee for adjudication on the basis of the evidence supplied by the revisionist. The Divisional Level Committee sought a report from the Trade Tax Department and subsequently, by means of order dated 04.09.2001, rejected the application of the revisionist. Against the aforesaid order, the revisionist preferred an appeal before the Full Bench of the Trade Tax Tribunal, which was dismissed on 14.05.2002, on the ground that the applicant did not submit the evidence before the Divisional Level Committee and the revisionist has nothing to do with the business of M/S Multi Minerals.;