9911796707
TMI Blog2006 (5) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-94 under the U.P. Trade Tax Act, 1948, an assessment order under rule 41(8) of the U.P. Trade Tax Rules, 1948 was passed by the assessing officer on March 14, 1997. In the order, the claim of the assessee for exclusion of the turnover qua the footwear traded by the assessee was refused on the ground that under the certificate issued by the Khadi Gramodyog Commission, Bombay, trade in footwear ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured in a khadi industry or a gramodyog industry. Against the first appellate order, the department filed second appeal before the Commissioner, which was numbered as Second Appeal No. 97 of 1998. The appeal has also been dismissed, by means of the order dated February 19, 2004. Hence, the present trade tax revision by the department. On behalf of the department, it is contended that the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order passed by the Tribunal is liable to be quashed. Sri R.R. Agarwal, learned counsel for the assessee submits that the notification dated March 31, 1995, clause 3(5) as well as the certificate of the Commissioner, Trade Tax dated January 29, 2000 establish beyond doubt that trade in the exempted commodities, as per the certificate issued by the Khadi Gramodyog Board is to be excluded f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The issue as to whether the footwear traded by the assessee has been manufactured by any other khadi gramodyog or small-scale industry has not been examined. The Tribunal, having regard to the language of the registration certificate, notification dated March 31, 1995 and the provisions applicable, should have necessarily recorded a specific finding as to whether the present assessee, who c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the order passed by the Tribunal dated February 19, 2004 cannot be legally sustained and is hereby quashed. The second appeal is restored to its original number and the Tribunal is directed to decide the matter in light of the observations made above, by means of a reasoned speaking order at the earliest possible. All the issues are open for consideration before the Tribunal. The present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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