COMMISSIONER TRADE TAX Vs. NIL GIRI CEMENT LIMITED

JUDGEMENT

(1.) HEARD Sri Sanjeev Shankdhar, learned counsel for the revisionist. None is present on behalf of the opposite-party. The brief facts of the case are that the assessee M/s Nil Giri Cement Limited has established a new unit and started the production of cement and first sale was made on 26.9.1991. The unit was established with the capacity of 100 metric ton per day. As per the Notification dated 27th July, 1991 (serial item no. 24), the exemption was not available to the unit which was having the capacity of more than 50 tonnes per day. However, vide Notification dated 31st July, 1993, the capacity was increased from 50 tonnes per day to 300 tonnes per day. In these circumstances, the Divisional Level Committee considered the application of the assessee under Section 4-A of the Trade Tax Act and rejected the same vide its order dated 11.5.1994. The assessee has filed a review application by giving the reference of the Notification dated 31.7.1993 where the capacity was increased up to 300 tonnes per day but the Divisional Level Committee has rejected the same vide order dated 16.3.1993. The Divisional Level Committee observed that the unit has started production from 26.9.1991 which is prior to the Notification dated 31.7.1993. It was also observed by the D.L.C. that the exemption was available to only those units which were established after 31.7.1993. Not being satisfied, the assessee has filed an appeal before the Tribunal who after hearing both the parties have set aside the order of the D.L.C. Not being satisfied, the department has filed the present revision. With this background, I have heard learned counsel for the revisionist and gone through the material available on record. From the record, it appears that the assessee has started the production of cement on 26.9.1991 with the capacity of 100 tonnes per day. Vide Notification dated 27.7.1991, the exemption was available only to those units which were producing cement maximum 50 tonnes per day but the said capacity was increased vide another Notification No. 2654 dated 31.7.1993 up to 300 metric tonnes per day. The Tribunal has given the benefit of Notification no. 2654 dated 31.7.1993 which was made effective from 1.8.1993 when the capacity was increased 300 tonnes per day. Undoubtedly, the capacity of assessee was more than 100 tonnes per day and fully covered by the Notification dated 31.7.1993. In the instant case, the Tribunal has granted the exemption with effect from 1.8.1993 when the application of the assessee was pending for the execution before the D.L.C. In these circumstances, I find no reason to interfere with the order of the Tribunal as there is no illegality in it. No question of law emerges from the Tribunal's order. The revision preferred by the department is devoid of merits and is hereby dismissed.