ANKUR TECHNOCRATES Vs. COMMISSIONER TRADE TAX

JUDGEMENT

(1.) Present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the "Act") is directed against the order of the Tribunal dated 15th June, 2005 by which the appeal filed by the applicant against the order of the Divisional Level Committee (hereinafter referred to as "DLC") dated 22nd February, 2004 has been allowed and the matter has been remanded back to the DLC.

(2.) The brief facts of the case are that the applicant has set up a Unit for manufacturing of electrical Wire and Cables. The production was started on 13.11.1997 and date of sale was 17.11.1997. Applicant had filed exemption application before the Divisional Level Committee claiming exemption under Section 4-A of the U.P. Trade Tax Act on the ground that unit was new unit as defined under Section 4-A of the Act. The Divisional Level Committee vide order dated 12.8.1999 rejected the application. Applicant filed appeal before the Tribunal. Tribunal vide order dated 14.2.2000 set aside the order and remanded back the matter to the Divisional Level Committee to decide the application after giving opportunity of hearing to the applicant. Divisional Level Committee again rejected the application on 18.11.2002. Against the said order, applicant filed appeal before the Tribunal, which was allowed vide order dated 19.2.2003 and the matter was again remanded back to the Divisional Level Committee to pass a speaking order after considering all the materials available on record. Divisional Level Committee vide order dated 21.2.2004 again rejected the application and against the order, applicant filed appeal before the Tribunal which has been rejected by the impugned order. Against the said order, applicant filed Revision No. 1020 of 2004 in this Court. This Court vide order dated 3rd February, 2005 allowed the revision and directed the Tribunal to decide the appeal afresh and in pursuance thereof, present appeal has been decided.

(3.) Heard learned Counsel for the parties.