SALES/TRADE TAX REVISION No. 243 of 2004 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW SALES/TRADE TAX REVISION No. - 243 of 2004 M/S Shakumbari Sugar And Allied Industries Ltd. .....Revisionist(s) Versus Commissioner Tarade Tax Lko.And Ors. .....Opposite Party(s) Counsel for Revisionist(s) : S.M.K.Chaudhary, Shubham Agrawal, Yogesh Chandra Srivastava Counsel for Opposite Party(s) : C.S.C. Court No. - 5 HON'BLE ALOK MATHUR, J. 1. Heard Sri Shubham Agarwal, Advocate assisted by Sri Yogesh Chandra Srivastava, learned counsel for the revisionist as well as Sri Sanjay Sarin, learned Standing Counsel for the opposite parties. 2. By means of present revision the revisionist has assailed the validity of judgment and order dated 24.07.2004, passed by the Trade Tax Tribunal whereby claim of revisionist has been rejected. 3. It has been submitted by learned counsel for the revisionist that the revisionist is an Industrial Unit and engaged in manufacture of sugar, molasses and press muds and has established the Industrial Unit in the year 1995-96 and started production with effect from 28.04.1996. With regard to eligibility of the revisionist it has been submitted that the Divisional Level Committee has considered the case and mater