( 1 ) THIS revision is directed against the order dated July 3, 2002 passed by the Trade Tax tribunal, U. P. , Lucknow, in Appeal No. 111 of 2001. The appeal before the Tribunal was filed against the proceedings under section 4-A of the U. P. Trade Tax Act, 1948 (hereinafter referred to as "the Act" ).

( 2 ) THE applicant is a private limited company registered both under the U. P. Trade Tax Act as well as under the Central Sales Tax Act, 1956 and has established a new industrial unit at ghaziabad. The applicant, after completing all the formalities, applied for grant of eligibility certificate under section 4-A of the Act. The Divisional Level Committee on May 27, 1994 granted the eligibility certificate to the applicant granting exemption from payment of tax for a period of 8 years with effect from October 16, 1993 to October 15, 2001 or to the extent of 125 per cent of the fixed capital investment. Thereafter, it appears, the applicant moved an application before the Divisional Level Committee that besides manufacturing flexible plastic film printed and laminated mark, the applicant is also manufacturing plastic/paper pouch ; hence the eligibility certificate