2007 (4) TMI 648

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....or of Small Scale Industries. First sale was made on September 20, 1995. The applicant moved an application under section 4A of the Act for the exemption under the Notification No. TT-II-780/XI-9(226)/94-U.P. Act-15/48-Order-95, dated March 31, 1995 and TT-781/XI-9(226)/94-Act-74/56-Order-95, dated March 31, 1995 for the period of eight years on 175 per cent of the capital investment. The exemption was denied by the Divisional Level Committee on the ground that as per the requirement of section 4(1) under the Cement Control Order, 1995 (hereinafter referred to as "Control Order") the manufacturer of the cement was required to obtain licence for use of standard mark and shall not produce the cement till it obtains the standard ma....

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.... of this court in the case of C.D. Lamps & Tube Industries, Moradabad v. State of U.P. reported in [1993] UPTC 875, in which it has been held that under section 4A of the Act there is no requirement for obtaining the ISI mark. He further relied on the decision of this court in the case of Aakash Cement Pvt. Ltd. Aligarh v. Commissioner of Trade Tax reported in [2000] UPTC 298. The learned Standing Counsel submitted that cement is such a product which cannot be sold unless it bears ISI mark obtained from the Bureau. He submitted that in case if manufacturing cannot be allowed without obtaining the ISI mark, it will be against the public interest to allow exemption in the absence of ISI mark as required under section 4(1) of the control order....