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M. R. SHAH, KRISHNA MURARI
AMD Industries Limited (Earlier known as M/s. Ashoka Metal Décor Pvt. Ltd. ) – Appellant
Versus
Commissioner of Trade Tax, Lucknow – Respondent
JUDGMENT :
M.R. SHAH, J.
1. I.A. No. 118667 of 2021 is allowed. The appellant is permitted to change its name in the cause title from M/s. Ashoka Metal Décor Pvt. Ltd. to AMD Industries Limited and the I.A. is accordingly disposed of.
2. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Allahabad in Trade Tax Revision No. 275 of 2004 by which the High Court has dismissed the said revision application preferred by the appellant herein and has confirmed the order passed by the learned Trade Tax Tribunal, Lucknow Bench, Lucknow (hereinafter referred to as “Tribunal”) and the Assessing Officer holding that for the goods manufactured, the appellant is not entitled to the exemption under Section 4-A (5) of the U.P. Trade Tax Act (hereinafter referred to as “Act”), the manufacturer – original revisionist has preferred the present appeal.
3. The facts leading to the present appeal in nutshell are as under:-
3.1 The appellant herein established the unit for manufacture of “Spun Line Crown Cork” in the year 1986, used as one of the packing materials of the 'glass bottles'. The appellant submitted an application on 24.05.2000 for gran
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