ATUL GASES (A UNIT OF ATUL GENERATOR & PIPE CO Vs. COMMISSIONER OF COMMERCIAL TAXES, U P LUCKNOW AND ANOTHER

JUDGEMENT

(1.) This revision is by the assessee challenging an order passed by the Commercial Tax Tribunal, U.P. Lucknow in Appeal No.37 of 2008, dated 15th September, 2009, whereby benefit of exemption from payment of tax under Section 4-A of the U.P. Trade Tax Act has been declined. Tribunal has held that revisionist's claim is not covered under the exemption notification, and consequently its benefit would not enure to it.

(2.) Facts, giving rise to the controversy, lie in a narrow compass. Revisionist established a unit for manufacturing Oxygen Gas at Agra. For establishment of its unit, it took land on lease for a period of 20 years on 20th December, 1999. The lease was subsequently registered on 5th October, 2000 with effect from 20th December, 1999. It also applied for registration with the trade tax department on 8.8.2001. The unit was made operational and actual production commenced on 28th June, 2001.

(3.) Exemption from payment of trade tax was sought by the revisionist under Section 4-A of the U.P. Trade Tax Act. Reliance was placed upon a notification issued on 15th January, 2000. A subsequent notification dated 24.8.2000 was also relied upon for the purpose. The first notification dated 15.1.2000 is reproduced:-