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Insecta Pesticides v/s Commissioner of Trade Tax

    Sales/Trade Tax Revision No. 804 of 2000

    Decided On, 26 February 2014

    At, High Court of Judicature at Allahabad


    For the Appellant: R.R. Agarwal, Advocate. For the Respondent: --------.

Judgment Text

Sudhir Agarwal, J.

1. Heard Sri Rakesh Ranjan Agarwal, learned counsel for the revisionist and learned standing counsel for the respondent. The two questions of law involved in the matter are:

"(i) Whether for the purpose of eligibility for exemption of tax under section 4A in the case of diversification the assessee was required to satisfy requirement pertaining to land with regard to its ownership and tenancy for seven years contemplated in section 4A, Explanation (1) or it is governed by section 4A, Explanation (5)?

(ii) Whether liquid pesticides and powder pesticides manufactured by the assessee-revisionist are one and the same thing as h

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eld by Revenue or different?

2. So far as question No. (i) is concerned, this court finds that requirement relating to land, building, etc., are contemplated in Explanation (1) in the context of a new unit but in respect of units which are already existing but have undergone expansion, diversification or modernization, the matter is governed by Explanation (5), which reads as under:

"(5) 'Unit which has undertaken