goods of 12 micron the companysumption of electricity is almost double than the companysumption of electricity for manufacture of 1 kg.
meter, whereas the weight of 12 micron is almost half i.e. 17 gram per sq.
2407 2410/2004.
These explanations have number been accepted by the Tribunal on the ground that it can number be believed that during the closure of the production the chilling plant kept in operation.
The Assessing authority rejected the appellants books of account and enhanced the turn over.
66,56,239/ .
The appellant then filed Revisions before the High Court which were also dismissed and hence this appeal.
per sq.
The appellants unit was holding an eligibility certificate under Section 4 A of the U.P. Trade Tax Act for the period from 20.02.1995 to 19.02.2003 upto monetary limit of Rs.
Arising out of Special Leave Petition Civil Nos.
The weight of 23 micron is 33 gm.
2234 2237/2005 MARKANDEY KATJU, J. Leave granted.
meter, and therefore to manufacture 1 kg.
The appellant was doing the business of manufacture of metallised plastic films.
Heard learned companynsel for the parties and perused the record.
of 23 micron.
This appeal has been directed against the judgment and order dated 10.12.2004 by the High Court of Judicature at Allahabad in Trade Tax Revision Nos.
The first and second appeals filed by the appellant were rejected.
