2014 (1) TMI 619

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....vision has been filed by the Department under Section 11 of the U.P. Trade Tax Act, 1948, against the judgment and order dated 24.03.1998, passed by the Trade Tax Tribunal, Lucknow, in Appeal No.46 of 1997. The brief facts of the case are that the assessee has established a unit and eligibility certificate was issued under Section 4A of the Trade Tax Act for the period of 29.03.1990 to 28.03.1995....

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....7 observed that:-            "Mere shifting of unit from one place to another would not amount to addition on extension of an existing factory. It is also significant that there is nothing on the record to show increase in the production capacity of such unit. Addition and extension which is qualified by the words 'existing factory' as som....