RAJES KUMAR, J. - These are three revisions filed by the applicant against the order of Tribunal dated April 10, 1992 relating to assessment years 1982-83, 1983-84 and 1984-85.

The applicant was carrying on the business of manufacture and sales of bricks. For the assessment year 1982-83, the applicant was holding a certificate from Khadi Gramodyog Commission and on the basis of certificate, the applicant had claimed exemption on the turnover of bricks. The certificate was initially granted by the U.P. Khadi Gramodyog Board, Meerut, on August 16, 1982 temporarily which was valid up to February 15, 1983. The certificate was issued for manufacturing of bricks and tiles. The permanent registration was granted on March 23, 1983 which was valid up to March 22, 1984. In this way, the applicant was holding certificate from the U.P. Khadi Gramodyog Board for the years 1982-83 and 1983-84. Tribunal has observed that the applicant was not holding certificate for the year 1984-85. The applicant had claimed exemption on the turnover of bricks under the Notification No. ST-II-5025/X-6-(12)-79-U.P. Act-XV-48-order-79, dated June 30, 1979 claiming that under the aforesaid notification, co