9911796707
TMI Blog2000 (8) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 4-A). 2.. The facts of the case in brief are that the applicant claims itself to be a new unit established for the manufacture and sale of welding electrodes and wire cables, etc. It applied for grant of exemption from payment of sales tax under section 4-A of the U.P. Sales Tax Act (now "Trade Tax Act") (hereinafter referred to as "the Act") on April 10, 1992. It claims exemption with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant from claiming as a new unit. It appears that on the directions of this Court the matter was decided by the State Level Committee which held that the applicant is not entitled for extension in the exemption period. The order was communicated to the applicant by the Divisional Level Committee on March 31, 1997. The applicant filed an appeal against the said order before the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries Department and the Sales Department, it is clear that five old wire drawing machines even though installed, but have not been used in the production/manufacture of finished goods and in fact in the survey made on August 28, 1995, they were found lying outside. He submitted that in the background of the aforesaid if the principles laid down by this Court in the case of Mansarovar Bottling Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g officer as to whether the machineries have been put in use or not. At this stage, it would be impossible of the authority to take a decision as to whether the said machineries are utilised or not as more than 8 years have passed. The Tribunal being the last fact-finding authority ought to have been decided the appeal on merit on the basis of the material available on record. The order of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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