M.C.Agarwal, J. - (1.) In all the aforesaid revision petitions that have been filed by the Commissioner of Sales Tax under Section 11 of the U.P. Trade Tax Act against the various orders passed by the Trade Tax Tribunal, the controversy is as to whether special smokeless fuel (hereinafter referred to as "SSF") or coal manufactured by the respondents is a prohibited item under annexure II to the notification dated July 27, 1991 and no eligibility certificate could have been granted under Section 4-A to the industrial units manufacturing such coal.
(2.) Revision Petition No. 60 of 1999 is directed against the Tribunal's order dated December 31, 1998 passed in appeal No. 46 of 1998 by which the Tribunal set aside an order passed by the Commissioner under Section 4-A(3) of the Act whereby the later had cancelled an eligibility certificate granted to the respondents by the Divisional Level Committee.
(3.) Revision Petition No. 67 of 1997 is directed against an order dated September 3, 1997 passed by the said Tribunal in appeal No. 71 of 1997 whereby the Tribunal quashed an order passed by the Divisional Level Committee rejecting the respondent's application for the grant of an eligibility certificate. The Tribunal directed the Divisional Level Committee to issue an eligibility certificate.;