Judgment: RAJES KUMAR, J. - Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") is directed against the order of the Tribunal dated December 1, 2003 relating to the assessment year 1998-99. The dealer/opposite party (hereinafter referred to as, "the dealer") was engaged in the business of manufacture and sale of detergent cake, detergent powder, toilet soap and laundry soap. The dealer had two manufacturing units. One situated at village Bijaura, post office Bhawar Nath, Azamgarh where detergent soap and toilet soap were manufactured and another unit was situated at Munda Jafarpur, Azamgarh where detergent powder and laundry soap were manufactured. The dealer claimed exemption on the turnover of the manufactured goods being unit of Khadi Gramudyog under Notification No. ST-2-709/XI-9(53)/91-U.P. Act-15-48-Order-97, dated February 27, 1997. There is no dispute that the dealer is an institution certified by All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board. The assessing authority disallowed the claim of exemption on the entire turnover on the ground that the turnover exceeded Rs. 50 lakhs. The assessing authority was of the view that the exemption under the aforesaid notification was available to only those institutions where total turnover in assessment year was less than Rs. 50 lakhs. The dealer filed appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) allowed the appeal in part. The appellate authority has held that the institution was eligible to exemption up to the turnover of Rs. 50 lakhs and held liable to tax on the turnover of Rs. 36,86,693. Against the order of the first appellate authority, dealer as well as Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal allowed both the appeals in part and set aside the order of the first appellate authority and remanded back the matter to the assessing authority with the direction to allow the exemption on the turnover up to Rs. 50 lakhs on each individual products manufactured by the institution which is covered under the notification. The Tribunal was of the view that each individual item mentioned in the notification was eligible for exemption on the turnover of Rs. 50 lakhs. Heard learned counsel for the parties. The learned Standing Counsel submitted that the view of the Tribunal that each individual product was eligible for exemption up to Rs. 50 lakhs is illegal. The Tribunal was of the view that each individual item mentioned in the notification was eligible for exemption on the turnover of Rs. 50 lakhs. Heard learned counsel for the parties. The learned Standing Counsel submitted that the view of the Tribunal that each individual product was eligible for exemption up to Rs. 50 lakhs is illegal. He submitted that the notification dated February 27, 1997 contemplates exemption only on the turnover up to Rs. 50 lakhs in a assessment year to the institution on its manufactured products. He submitted that the notification does not contemplates exemption to the extent up to Rs. 50 lakhs to each individual item. Sri Bharat Ji Agrawal, learned counsel for the dealer submitted that the history of the notification granting exemption to the institution certified by All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board are relevant. He submitted that in the Notification No. S.T. - 2-7037/X-7(23)-83-U.P. Act XV/48-Order-85 dated January 31, 1985 no exemption limit was fixed. In the Notification No. 3409 dated October 1, 1994, items eligible for exemption have been classified into five categories and for each category, different exemption limit in an assessment year in respect of the product of each of the village industries was contemplated. Thereafter, vide Notification No. 2454 dated October 5, 1995 exemption limit has been withdrawn and unlimited exemption was provided to the institution. He submitted that the previous notification shows that the intent of the Legislature was to provide more and more exemption to the institutions certified by All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board and therefore, exemption limit of Rs. 50 lakhs has to be considered to each manufactured product by the institution mentioned in the notification and the view of the Tribunal be upheld. I have perused the order of the Tribunal and the authorities below. In my opinion, order of the Tribunal is erroneous and cannot be sustained. It is relevant to refer the relevant part of all the notifications which are as follows : "Notification No. S.T. - 2-7037/X-7(23)-83-U.P. Act XV/48-Order-85 dated the January 31, 1985. I have perused the order of the Tribunal and the authorities below. In my opinion, order of the Tribunal is erroneous and cannot be sustained. It is relevant to refer the relevant part of all the notifications which are as follows : "Notification No. S.T. - 2-7037/X-7(23)-83-U.P. Act XV/48-Order-85 dated the January 31, 1985. In exercise of the powers under clause (b) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in supersession of all previous notifications issued under the aforesaid clause, the Governor is pleased to exempt, with effect from February 1, 1985 the sale or purchase of the goods mentioned in column 2 of the Schedule hereunder by the persons or the class of persons mentioned therein, from tax under the said Act of 1948, subject to the conditions, if any, specified in column 3 thereof : Schedule ------------------------------------------------------------------------------------------------- Serial Description of goods/persons/class Conditions, if any No. of persons ------------------------------------------------------------------------------------------------- 1 2 3 ------------------------------------------------------------------------------------------------- 1 ........ ------------------------------------------------------------------------------------------------- 2 ........ ------------------------------------------------------------------------------------------------- 3 Institutions in U.P. certified by the All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board - (a) on the sale of products of village industries specified below; and (b) on the purchase of any On condition that the dealer selling such goods connected with the goods to the said institution furnishes a manufacture of products certificate from the said institution, duly of village industries or counter-signed by the District Village Industries purchase of products of Officer of the Uttar Pradesh Khadi and Village village industries Industries Board, to the effect that the goods specified below :- purchased by it are connected with the manufacture of products of the aforesaid village industries or are products of such village industries. ------------------------------------------------------------------------------------------------- Notification No. TT-2-3409/XI-9 (53)/91-U.P. Act-15/48-Order-94, dated October 1, 1994, Gazette dated October 1, 1994. ------------------------------------------------------------------------------------------------- Notification No. TT-2-3409/XI-9 (53)/91-U.P. Act-15/48-Order-94, dated October 1, 1994, Gazette dated October 1, 1994. In exercise of the powers under clause (c) of section 4 of the U.P. Trade Tax Act, 1948 (U.P. Act No. XV of 1948) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to make with effect from October 1, 1994, the following amendment in the Government Notification No. S.T. - 2-7037/X-7(23)-83-U.P. Act XV/48-Order-85 dated January 31, 1985, as amended from time to time. Amendment In the Schedule to the aforesaid notification (i) for entry at serial No. 3, the following entry shall column wise be substituted namely : ---------------------------------------------------------------------------------------------- Sl. No. Description of goods/persons/class Conditions if any of persons ---------------------------------------------------------------------------------------------- 1 2 3 ---------------------------------------------------------------------------------------------- 3. Sale of products of village On the conditions that industries specified below (1) The exemption shall be available on by the institutions certified such products only as are manufactured by the All India Khadi and by such institution themselves Village Industries Commission or U.P. Khadi and Village Industries Board. (2) Exemption may be withdrawn if such institution misuses any of the conditions subject to which exemption is admissible. (3) Limit of exemption of turnover in respect of products of industries mentioned in columns (a) to (d) shall be as mentioned against them. Institutions falling under sub-section (1) or sub-section (2) of section 18 of the U.P. Trade Tax Act, 1948 shall be allowed exemption in proportion to the period during which the business is carried on. The turnover in excess of the exempted turnover or the proportionate exempted turnover, as the case may be, shall be liable to tax at the rate applicable to the sale of commodity to which the turnover relates. ---------------------------------------------------------------------------------------------- (a)(1) Bee-keeping. Exemption up to the turnover of rupees (2) Matches. five lakhs in an assessment year in respect (3) Fireworks. of the products of each of the village (4) Aggarbatti. industry. (5) Palm gur and other palm products. (6) Sheelac. (7) Bamboo and cane work. (8) Blacksmithy and carpentry (manufacturing and servicing involving use of power up to horse power). (9) Kattha. (10) Broom stick. (11) Biroja and turpentine oil. (12) Dipped latex and rubber products. (13) Candles. (14) Stone crushing. (15) Rexine goods and PVC goods. (16) Goods made of bones and horns. (17) Camphor and its products. (7) Bamboo and cane work. (8) Blacksmithy and carpentry (manufacturing and servicing involving use of power up to horse power). (9) Kattha. (10) Broom stick. (11) Biroja and turpentine oil. (12) Dipped latex and rubber products. (13) Candles. (14) Stone crushing. (15) Rexine goods and PVC goods. (16) Goods made of bones and horns. (17) Camphor and its products. (18) Gum resins. (19) Fibre other than coir. (20) Manure and methane gas from cowdung and other waste products. (21) Bakery products. (22) Stationery material made from handmade paper/board such as file cover, file board, cadak, drawing paper, invitation cards, greeting cards and paper mach. (23) Ready-made garments and woollen hosiery. ---------------------------------------------------------------------------------------------- (b)(1) Pottery (excluding bricks Exemption up to the turnover of rupees and tiles) ten lakhs in an assessment year in respect (2) Soap (other than detergent of the products of each of the village soap and toilet soap). industry. (3) Cane gur. (4) Lime stone, lime shell and other lime products. (5) Goods made from brass copper and bell metal. (6) Paper, badi, chura, kheel and laiya. ---------------------------------------------------------------------------------------------- (c)(1) Detergent soap. Exemption up to the turnover of rupees (2) Toilet soap. twenty lakhs in an assessment year in (3) Ghani oil. respect of the products of each of the (4) Handmade papers. village industry. (5) Collection and processing of forest plants for medicinal purposes. (6) Processing, preservation and canning of fruits and vegetable including pickles. (7) Aluminium goods. ---------------------------------------------------------------------------------------------- (d)(1) Hides, skins and leather Exemption up to the turnover of rupees and leather goods. thirty lakhs in an assessment year in (2) processing, packaging and respect of the products of each of the marketing of cereals, village industry. pulses, spices and condiments. (3) Electronic goods." ---------------------------------------------------------------------------------------------- (e)(1) Lok vastra. (2) Poly vastra. (ii) the entry at Serial No. 11 shall be omitted. thirty lakhs in an assessment year in (2) processing, packaging and respect of the products of each of the marketing of cereals, village industry. pulses, spices and condiments. (3) Electronic goods." ---------------------------------------------------------------------------------------------- (e)(1) Lok vastra. (2) Poly vastra. (ii) the entry at Serial No. 11 shall be omitted. ---------------------------------------------------------------------------------------------- Notification No. TT-2-2454/XI-9 (53)91-U.P. Act-XV/48-Order-95 dated October 5, 1995 reads as follows : In exercise of the powers under clause (c) of section 4 and section 25 of the U.P. Trade Tax Act, 1948 (U.P. Act No. XV of 1948) read with section 21 of the U.P. General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to make, with effect from October 1, 1995 the following amendment in the Government Notification No. S.T. - 2-7037/X-7(23)-83-U.P. Act XV/48-Order-85 dated January 31, 1985, as amended from time to time : Amendment In the Schedule to the aforesaid notification, for entry at Serial No. 3, the following entry shall columnwise be substituted, namely : --------------------------------------------------------------------------------------------- Sl. Description of goods/persons/class of Conditions if any No. persons --------------------------------------------------------------------------------------------- 1 2 3 --------------------------------------------------------------------------------------------- 3. Institutions in U.P. certified by On the condition that - the All India Khadi and Village (1) The exemption shall be available Industries Commission or the on such products only as are Uttar Pradesh Khadi and Village manufactured by such institutions themselves. Industries Board. (a) On the sale of products of village (2) Exemption withdrawn if such industries specified below; institution misuses any of the conditions subject to which exemption is admissible. (b) On the purchase of any goods connected with the manufacture of products of village industries specified below : On the conditions that the dealer selling such goods to the said institution furnishes a certificate from the said institution duly countersigned by the District Village Industries Officer of the U.P. Khadi and Village Industries Board to the effect that the goods purchased by it are connected with the manufacture of products of the specified village industries. --------------------------------------------------------------------------------------------- The Notification No. TT-2-709/XI-9(53)/91-U.P. Act-15-48-Order-97, dated February 27, 1997 reads as follows : MATTER IN OTHER LANGUAGE. In my opinion, there is no ambiguity in the language of the notification, which had contemplated the exemption only to the extent of Rs. --------------------------------------------------------------------------------------------- The Notification No. TT-2-709/XI-9(53)/91-U.P. Act-15-48-Order-97, dated February 27, 1997 reads as follows : MATTER IN OTHER LANGUAGE. In my opinion, there is no ambiguity in the language of the notification, which had contemplated the exemption only to the extent of Rs. 50 lakhs in an assessment year on the turnover of the manufactured goods by the institution certified by All India Khadi and Village Industries Commission or U.P. Khadi and Village Industries Board. It does not contemplate exemption on each product manufactured by the village industries. Perusal of the notification dated October 1, 1994 shows that where the Legislature wanted to give exemption up to certain limit in respect of the product of each of the village industry. It had been specifically stated that if the intent of the Legislature would be to provide exemption up to Rs. 50 lakhs to each manufactured product, it should have been mentioned in the notification and then the same language could be used as mentioned in the notification dated October 1, 1994. The language of the notification is plain and clear and there is no ambiguity. It clearly contemplates exemption to the institution on its manufactured product up to limit of Rs. 50 lakhs in an assessment year. The intent of the Legislature was clear to grant exemption on the turnover of Rs. 50 lakhs only in an assessment year to the manufactured product by the institution. In my opinion, there is no scope of any contrary intendment. In the result, revision is allowed. Order of the Tribunal dated December 1, 2003 is set aside and the order of the first appellate authority is restored.