The area of the plot is 3875 sq.
A companyy of the deed of lease was furnished to him only on or about 16.4.1994.
The High Court by reason of the impugned judgment has dismissed the revision application filed by the appellant herein.
Appellant is, thus, before us.
It was registered as a small scale unit with effect from 29.9.1992.
It started a new unit on plot Nos.
Appellant companymenced production in the said unit on and from 15.9.1992.
An agreement for lease was executed in its favour on 18.9.1992 by the UPSIDC for setting up a unit for manufacture of fire bricks and B.P. sets.
C 28 and C 29, Industrial Area, Orai in the district of Jalaun in favour of respondent.
C 28 and C 29, Industrial Area.
Appellant preferred two separate appeals against the aforementioned orders dated 21.8.1995 and 27.7.1996 before the Uttar Pradesh Trade Tax Tribunal, Lucknow which were marked as Appeal No.93 of 1996 and 81 of 1996 respectively.
The fact that the appellant is entitled to exemption from payment of trade tax is number in dispute.
The precise measurement and the area of the land in the plot is as per site plan attached herewith.
However, whereas according to the appellant it was entitled to such exemption for a period of 10 years from 24.10.1992 to 23.10.2002, the respondents companytend that having regard to the fact that a companyy of the deed of lease was furnished to him only in 1994, it was entitled to exemption for the period 16.4.1994 to 23.10.2002.
The Uttar Pradesh State Industrial Development Corporation UPSIDC on or about 14.3.1991 and 11.7.1991 allotted plot No.
The Sales Tax Authorities, however, asked for a companyy of the deed of lease.
The application was also returned to the appellant by the said authority on 4.6.1993 purportedly for the purpose of removing to remove the said objection.
The date of this letter will be treated as the date of allotment of the above plot in your favour.
Aggrieved by an order dated 21.8.1995 of the Additional Director, Industries, Jhansi Division granting an eligibility certificate in favour of the appellant only in respect of the period from 16.4.1994 to 23.10.2002, a review application was filed thereagainst, which was rejected by an order dated 27.7.1996.
It filed an application claiming exemption from payment of trade tax on the turn over of manufactured products in Form 46 before the Sales Tax Authorities on 12.3.1993 said to be within the stipulated period of six months from the date of first sale.
B. Sinha, J. Leave granted.
Interpretation and or application of an exemption numberification dated 27.7.1991 is in question in this appeal which arises out of a judgment and order dated 10.7.2006 passed by the High Court of Judicature at Allahabad in Trade Tax Revision No.141 of 1999.
The admitted fact of the matter is as under Appellant is a private limited companypany registered under the Indian Companies Act.
The first sale of the finished product was made on 24.10.1992.
