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TMI Blog2009 (12) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ny indication thereof in the survey report done by the Deputy Commissioner. As against this, the petitioner has filed various documents which cannot be said to be wholly irrelevant or manufactured. The plant was got installed through Alfa Lavel India Limited and Mech Process Engineers P. Ltd. They supplied the plant and machineries on turnkey basis. The agreements dated July 4, 1991 and July 2, 1991, with these suppliers are on the record and they prima facie do support the case of the petitioner. Thus the matter requires reconsideration by respondent No. 2, in the light of the observations made. W.P. allowed by way of remand. - Writ Tax No. 256 of 2001 - - - Dated:- 1-12-2009 - PRAKASH KRISHNA AND SABHAJEET YADAV , JJ. Heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... installed production capacity is 18,750 M.T. per annum. Along with the said composition application number of documents in support of the installed production capacity were filed. The Commissioner of Trade Tax by the impugned order has found that the installed production capacity of the petitioner's unit is 30,000 M.T. per annum instead of 18,750 M.T. per annum and it determined the composition amount accordingly payable by the petitioner, by the impugned order. Challenging the said order, the present writ petition has been filed principally on the ground that the impugned order has been passed without taking into consideration the reply filed by the petitioner, its contents and the documents. A counter-affidavit has been filed stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of its case that the installed production capacity is 62.50 M. T. per day. He invited the attention of the court towards various documents such as circular dated February 27, 2000 issued by the Commissioner of Trade Tax in pursuance of the decision dated February 14, 2000 taken by the State Government in this regard. Attention was also invited towards the application under section 4A of the Act for grant of exemption, the returns filed before the Registrar of Companies, eighth annual report 1998-99 of the petitioner's company, the certificate given by the H.B.T I., Kanpur and other documents to show that the installed production capacity of the petitioner's unit is 62.50 M.T. per day. Sri S.P. Kesarwani, learned Standin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has been certified by the said Ministry but actually they are manufacturing vegetable ghee beyond their installed production capacity. The State Government took a decision that even in such cases, the unit will be entitled for composition of tax as per certified installed production capacity. However, while considering the application for composition of next year a report will be submitted in respect of such unit to the concerned officer who will take into account the fact that such unit is making more production over and above the installed production capacity. Learned senior counsel for the petitioner submits that in view of the above decision of the State Government, there was no justification for asking the petitioner to pay the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled normal process and the another from mustard oil have been shown. It shows a long process for manufacture of vegetable ghee from the oil which is raw material. It passes through various stages such as (a) neutralisation, pre-bleaching, hydrogenation, vitaminisation and filling, deodourisation and post neutralisation and bleaching, (b) pre-neutralisation, pre-bleaching, pre-deodourisation, deodourisation, post neutralisation the bleaching, hydrogenation and vitaminisation and filling. The Commissioner has not considered the capacity of other parts of the unit nor there appears to be any indication thereof in the survey report done by the Deputy Commissioner. As against this, the petitioner has filed various documents which cannot be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be decided simply by making a survey. The State Government was alive to the situation and that is the reason that it formed an expert committee which consists experts on the subject besides one departmental member. Before deciding the application for composition, it should have been better for respondent No. 2 to have called a report from the said expert committee. If the said expert committee is not presently working, the Commissioner on its own in the light of the earlier expert committee may constitute an expert committee so that the installed production capacity of the unit may be worked out. Taking into consideration the entire facts and circumstances of the case, we are of the considered view that the matter requires reconsider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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