2011 (11) TMI 603

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....he 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 bei....

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....gibility 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 advocat....