9911796707
TMI Blog1995 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ive years with effect from November 6, 1986 in accordance with the notification dated December 26, 1985 which is the date of first sale. Earlier the eligibility certificate was granted for dissolved acetylene gas with effect from November 6, 1986 to July 19, 1988 while petitioner claims it with effect from November 6, 1986 to November 5, 1991. The petitioner was earlier granted eligibility certificate for five years from July 19, 1983 for industrial oxygen and medicinal oxygen. Subsequently the petitioner set up another unit in the same premises for manufacture of dissolved acetylene gas as aforesaid and the said eligibility certificate was granted on November 8, 1989 which is annexure 3 to the petition. The petitioner being aggrieved as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od with effect from November 6, 1986 to July 19, 1988 whereas his claim was for a larger period of five years. The petitioner thereafter by means of an application filed the detail regarding the query pertaining to registration of the said second unit, namely, for production of the dissolved acetylene gas under the Factories Act. The case of the petitioner is that the first unit manufacturing the oxygen gas was established in the year 1983 for which a registration certificate was obtained in the name of the company, namely, the Gorakhpur Oxygen Pvt. Ltd. Thereafter in the year 1986 the petitioners' company established another unit for manufacturing the aforesaid dissolved acetylene gas in the same premises though 30 metres away. Before esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isting factory or workshop manufacturing the same goods; or (c) any addition to or extension of an existing factory or workshop." To the similar effect is Explanation to section 4-A which is as amended retrospectively of the U.P. Sales Tax Act and the same is quoted as under: "(1) 'new unit' during the period ending with March 31, 1990 means an industrial undertaking set up by a dealer on or after October 1, 1982 but not later than March 31, 1990,- (a) which is licensed or in respect whereof a letter of intent has been issued or which is registered, permanently or otherwise by the appropriate authority in accordance with any law for the time being in force relating to licensing or registration of industrial undertakings; (b)(i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by endorsement on the registration of the first factory which is said to have been done in this case also. Having considered the arguments and the contentions raised in this regard, we find that it is not in dispute that the petitioner did apply for the registration as a new unit for manufacture of dissolved acetylene gas under the Factories Act. In pursuance of the same the Assistant Director of Factories inspected the premises on April 11, 1986 and directed the petitioner to submit a plan of dissolved acetylene plant building for his approval. Accordingly, the petitioner submitted along with the flow chart, the site plan on May 26, 1986. In pursuance of the same, the Assistant Director of Factories got incorporated in registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory, further this stand is taken for the first time which is not the stand of the Divisional Level Committee which passed the impugned order. Even otherwise as per definition of "new unit" under section 4-A and Explanation as aforesaid, the new unit includes an industrial undertaking as is defined in Explanation of section 4-A which is quoted below: "(ii) on or adjacent to the site of an existing factory or workshop manufacturing any other goods." So if it is manufacturing different goods even if it is adjacent to the site of the existing factory or workshop it would be a new unit. In the present case the existing unit was manufacturing industrial oxygen and medicinal oxygen while the present unit is manufacturing dissolved acetyle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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