2011 (9) TMI 969

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....l For The Respondent:- C.S.C. ORDER Arun Tandon,J. This trade tax revision is directed against the order of the five Judges Bench of the Tribunal passed in Second Appeal No. 14 of 2003. Facts in short giving rise to the present revision are as follows. The assessee before this Court was granted exemption under Section 4-A of the U.P. Trade Tax Act in respect of manufacture of black-....

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....0(2) of the Trade Tax Act. It is against this order that the present revision has been filed. Sri Bharat Ji Agarwal, Senior Advocate, assisted by Sri Piyush Agarwal, Advocate, on behalf of the assessee contended that there has been misreading of the provision of Section 10(2) including the scope thereof, at the hands of the Tribunal. The impugned order cannot be legally sustained. The order ref....

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....ssee such application is as an amendment application. As a matter of fact, it is only an application for grant of exemption for the goods mentioned in the application in addition to those which have already been mentioned. He, therefore, submits that an order refusing to amend the list of goods under the eligibility certificate virtually amounts to an order refusing to grant the eligibility certif....