TMI Blog2011 (9) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the order of the five Judges Bench of the Tribunal passed in Second Appeal No. 14 of 2003. Facts in short giving rise to the present revision are as follows. The assessee before this Court was granted exemption under Section 4-A of the U.P. Trade Tax Act in respect of manufacture of black-white and coloured T.V. sets under notification dated 31.3.1995 for a period of ten years comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Bharat Ji Agarwal, Senior Advocate, assisted by Sri Piyush Agarwal, Advocate, on behalf of the assessee contended that there has been misreading of the provision of Section 10(2) including the scope thereof, at the hands of the Tribunal. The impugned order cannot be legally sustained. The order refusing to amend the list of goods is covered under the eligibility certificate, necessarily amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for grant of exemption for the goods mentioned in the application in addition to those which have already been mentioned. He, therefore, submits that an order refusing to amend the list of goods under the eligibility certificate virtually amounts to an order refusing to grant the eligibility certificate in respect of goods sought to be now introduced and would be applicable under Section 10( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to refusal to grant the eligibility in respect of goods so sought to be added. Such an order would be application under Section 10(2) of the Trade Tax Act. In view of the aforesaid, the order of the Tribunal is set aside. The appeal is held to be maintainable. Let the Tribunal decide the appeal afresh on merits expeditiously, preferably within a period of four months from the date of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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