2000 (8) TMI 1068

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....January 29, 2000, passed by the Trade Tax Tribunal, U.P., Lucknow, in Appeal No. 78 of 1997 (under section 4-A). 2.. The facts of the case in brief are that the applicant claims itself to be a new unit established for the manufacture and sale of welding electrodes and wire cables, etc. It applied for grant of exemption from payment of sales tax under section 4-A of the U.P. Sales Tax Act (now "....

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....ing machines, therefore, said machines have been acquired for use by another person which disentitled the applicant from claiming as a new unit. It appears that on the directions of this Court the matter was decided by the State Level Committee which held that the applicant is not entitled for extension in the exemption period. The order was communicated to the applicant by the Divisional Level Co....

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....tter to the Divisional Level Committee. He further pointed out that various reports submitted by the Industries Department and the Sales Department, it is clear that five old wire drawing machines even though installed, but have not been used in the production/manufacture of finished goods and in fact in the survey made on August 28, 1995, they were found lying outside. He submitted that in the ba....

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.... dated July 23, 1994 they were found to have been installed. No finding has been recorded by the surveying officer as to whether the machineries have been put in use or not. At this stage, it would be impossible of the authority to take a decision as to whether the said machineries are utilised or not as more than 8 years have passed. The Tribunal being the last fact-finding authority ought to ....