2002 (5) TMI 834

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....by the President, Trade Tax Tribunal, Lucknow, in appeal No. 137 of 1997 under section 4-A of the U.P. Trade Tax Act, 1948.   2.. The question of law involved in this revision is that whether the Tribunal was justified in holding that use of third party generator, whether old or new, on monthly rent for running the industry, was proper and valid when the electricity connection was liable t....

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....December 23, 1991, i.e., the date of disconnection of the electricity. Feeling aggrieved by order dated January 28, 1995 the opposite party filed an appeal No. 137 of 1997 before the Tribunal which allowed the eligibility of tax vide its judgment dated August 24, 1998 and directed the D.L.C. to issue a revised eligibility certificate to the appellant for the period with effect from January 7, 1989....

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....is through generator. The equipment used by the electricity company also generates electricity and the generator used in the factory also generates electricity. In both the cases, the factory consumes electricity. Hence, in the opinion of this Court, it is immaterial as to whether the electricity is consumed by the electricity company or by the supply through use of generator. In both the cases th....

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....nerator also it is the factory which consumed the electricity supply by generator and in that case also the abovementioned officers of the factories are responsible for consumption of electricity through generator. 7.. In the instant case, the generator was taken on rent by the factory, i.e., the respondent at the rate of Rs. 7,000 per month, therefore it cannot be said that the consumption of ....