9911796707
TMI Blog2011 (11) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated July 26, 2006 passed by the Commissioner, Trade Tax, U.P., Lucknow, and the order dated June 9, 2011 passed by the Commercial Tax Tribunal, Lucknow. Brief facts, giving rise to the instant revision, are that the applicantShree Agro Ployform Pvt. Ltd., is engaged in manufacturing twisted iron bars (saria). On completing all formalities, the applicant applied for exemption from payment of tax as provided under section 4A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act"). The eligibility certificate was granted to the applicant for five years from the date of first sale, i.e., from March 24, 1990. Thereafter, the applicant was selling its product and was filing its return and assessments were be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igibility certificate with effect from March 24, 1990. Feeling aggrieved by the order dated March 26, 2002, the applicant has again filed an appeal, bearing No. 56 of 2002, before the Tribunal, who, vide order dated March 24, 2003, allowed the appeal, set aside the order dated March 26, 2002 and remitted the matter again for deciding it afresh. The Commissioner, on remand for the second time, again vide order dated July 26, 2006, cancelled the eligibility certificate. Feeling aggrieved, the applicant has again preferred an appeal, bearing No. 41 of 2006, before the Tribunal, who, vide order dated June 9, 2011, dismissed the appeal and confirmed the order dated July 26, 2006. Hence the instant revision. Sri Bharat Ji Agrawal, senior advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, he relied upon the judgment of this court rendered in the case of Janta Dal Mill v. Commissioner, Trade Tax reported in [1999] UPTC 1123 and Ramraj Rice Mills v. State of Uttar Pradesh reported in [1997] 104 STC 570 (All); [1995] UPTC 163. Sri Bharat Ji Agrawal has lastly submitted that since the written statement submitted by the applicant has not been considered by the Tribunal, it would be a fitness of thing if the matter be remanded back to the Tribunal for deciding the same afresh, in accordance with law, expeditiously, to which Sri Sanjeev Sankhdhar, learned standing counsel has no objection. Considering the peculiar facts and circumstances of the case and also with the consent of learned counsel for the parties, the revision i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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