AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2009 (4) TMI 892
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.... industries, whose date of production was falling between the dates with effect from April 1, 1990 up to March 31, 1995. The questions of law referred are as under: "(1) Whether the applicant having established its unit in pursuance of Notification No. 1093 dated July 27, 1991 in which the unit manufacturing vanaspati was not in the prohibited list and the same was included for the first time in annexure II of Notification dated March 31, 1995, hence the applicant was entitled for the grant of eligibility certificate having set up the unit prior to March 31, 1995? (2) Whether the land having been purchased for the vanaspati unit in the year 1993, the building having been constructed in 1994 and the raw material and electric connection ha....
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....were filed along with the written arguments while dismissing the appeal of the applicant? (6) Whether in any view of the matter, the order passed by the Trade Tax Tribunal is illegal and is liable to be quashed?" The facts of the case are that the assessee is a private limited company incorporated under the Indian Companies Act, 1956, which sought to establish a new unit in the city of Mathura, in pursuance of the benefit which was being extended under Notification dated July 27, 1991 issued by the State under section 4A of the U.P. Trade Tax Act for the manufacture of vanaspati. The State Government had issued Notification No. 1093 dated July 27, 1991 with a view to promote industrial growth in the State of U. P. for both units, which w....
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.... agreement dated March 14, 1995. Three generators were received on March 25, 1995 and other three generators were received on March 26, 1995. It is stated that after the generators were duly installed, the same were duly inspected by the Assistant Director, Electricity Safety Department, Mathura on March 29, 1995, who issued a certificate to the assessee that the generators were found on the site and permission was granted to run the generators. It is the assessee's case that all these documents pursuant to the raw material as well as generators were filed before the Divisional Level Committee, which was deciding the application of the assessee for grant of an eligibility certificate under section 4A of the Act. However the Divisional....
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....rial) required for use in the manufacturing (whether on trial or commercial basis) or as the case may be, packing of the goods is purchased for the first time, or (b) where the manufacture of goods is not possible without power, the first date on which power supply for manufacturing (whether on trial or commercial basis) from whatever source is obtained by the unit: Provided that in respect of such raw material or packing material purchased on or after April 1, 1990 from outside India, the date of clearance by the customs authorities under the Customs Act, 1962 shall be reckoned as the date of its purchase for the purposes of clause (a): Provided further that where any stage of manufacture is commenced before any of the dates referred to....
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....rgued that other than this, the Divisional Level Committee itself recorded that the generators were found on the site on March 27, 1995. The Tribunal, while passing the impugned order, has however confused the issue by recording that the actual production started in the month of September, 1995. It is well-settled by the decisions of this court cited before me that the "date of production" as provided in sections 4A and 3B of the Act, has been interpreted to mean not the actual date of production but as defined in section 4A, Explanation (3) as the artificial date of production. It is argued by the learned counsel for the assessee that the "date of starting production" with regard to a new unit necessarily means that an enquiry sh....
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....e generators were not fixed in the earth but were there on trolleys. I have heard both sides at length and have perused the material on record. The facts, which emerge from the material on record are that the assessee had purchased land for setting up of a new unit in the year 1993. He had completed the construction in the year 1994. The assessee had also applied for the power connection, which had been granted to him but had not been fixed. It is also clear from the record that the assessee had indeed purchased the til oil for Rs. 2,68,800. On March 27, 1995 generators were found at the site, even by the survey report dated April 26, 1995. The fact that the generators were found at the site is also evident from the certificate dated Mar....