2008 (9) TMI 1030

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....visionist and learned standing counsel 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 blen....

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....ed an appeal under Section 10 of U.P. Trade Tax Act against 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 ....

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....al No. 23 of 2003 in which it has been held that in respect of diversification, the requirement 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 afte....

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....r has made an effort to set up the case of diversification but from the facts of the case, it is very much obvious that he had already been manufacturing cork of cold drinks, technical name of which is 'spum line crown cork' whereas now by the modern machines 'double lip dry blend crown' is being manufactured and use of both produces is the same as they are used for the purpose of ....