2006 (5) TMI 470

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....ash Agarwal learned counsel for the opposite party-assessee. In respect of the assessment year 1993-94 under the U.P. Trade Tax Act, 1948, an assessment order under rule 41(8) of the U.P. Trade Tax Rules, 1948 was passed by the assessing officer on March 14, 1997. In the order, the claim of the assessee for exclusion of the turnover qua the footwear traded by the assessee was refused on the gro....

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....the assessee was exempted on the ground that footwear is covered within the commodities to be manufactured in a khadi industry or a gramodyog industry. Against the first appellate order, the department filed second appeal before the Commissioner, which was numbered as Second Appeal No. 97 of 1998. The appeal has also been dismissed, by means of the order dated February 19, 2004. Hence, the pres....

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....y on the ground that he is registered with the Khadi Gramodyog Board. It is, therefore, contended that the order passed by the Tribunal is liable to be quashed. Sri R.R. Agarwal, learned counsel for the assessee submits that the notification dated March 31, 1995, clause 3(5) as well as the certificate of the Commissioner, Trade Tax dated January 29, 2000 establish beyond doubt that trade in the....

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....cate trading in the commodities not manufactured by a small-scale/gramodyog industry was not exempted. The issue as to whether the footwear traded by the assessee has been manufactured by any other khadi gramodyog or small-scale industry has not been examined. The Tribunal, having regard to the language of the registration certificate,   notification dated March 31, 1995 and the provisions....