2008 (9) TMI 1030

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....ounsel for the respondents. The brief facts of the case are that the petitioner established the unit for manufacture of 'Spum line crown cork' in the year 1986, which are used as one of the packing material of the 'glass bottles'. Under the program of diversification in the financial year 1999-2000 for manufacture of 'double lip dry blend crown', the petitioner submitted t....

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....ainst the order dated 10.12.2003 passed under Section 4-A of U.P. Trade Tax Act before the Trade Tax Tribunal, mainly on the grounds that the process of manufacturing and the machineries used for both the products (existing and new) are different. The existing old product cannot be manufactured on the new installed machine vice-versa the new product cannot be manufactured on the old machines. Furt....

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....ent of law under Section 4-A of U.P. Trade Tax Act, is that the production of goods of different nature from those manufactured earlier by the unit is the relevant point to be considered. The petitioner failed in appeal. Therefore, he filed second appeal before the Tribunal. The Tribunal after consideration of the matter held that the nature of goods being produced under the modern technology is ....