METLON INDIA Vs. COMMISSIONER TRADE TAX

JUDGEMENT

(1.) This four revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 29.10.2004 relating to the assessment year 2001-02 and 2002-03 both under the U.P. Trade Tax Act and Central Sales Tax Act.

(2.) Applicant was involved in the manufacturing of metalised plastic films. Unit was holding an eligibility certificate under Section 4-A of the Act for the period of 20.02.1995 to 19.02.2003 upto monetary limited of Rs. 66,56,239/-. Assessing authority rejected the books of account and enhanced the turn over. First appeals filed by the applicant were rejected. Applicant filed second appeals before Tribunal, which were also rejected.

(3.) Heard learned counsel for the parties.