JUDGMENT Rajes Kumar :- This is a revision under section 11 of the U.P. Trade Tax Act, 1948 (called "the Act", for short) against the order of the Tribunal dated November 22, 2006 relating to the assessment year 2002-03. The applicant is a public limited company incorporated under the Indian Companies Act, 1956 (called "the 1956 Act", for brevity). It is registered under the Act and under the Central Sales Tax Act (hereinafter referred to as, "the Central Act") and is carrying on the business of manufacture and sales of sugar, molasses, rectified spirit, denatured spirit, extra neutral alcohol, country liquor and Indian-made foreign liquor. In the present revision the dispute relates to the levy of tax on the turnover of extra neutral alcohol (ENA). The claim of the applicant is that ENA is "alcohol" and is liable to tax under the United Provinces Sale of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 (called "the 1939 Act", for short) as amended by the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation (Amendment) Act, 2001 (to be called as, "the 2001 Act", for short) and the applicant has paid the tax under the aforesaid 2001 Act. Therefore, in view of the Notification No. KA.NI.-2-1161/XI-9(58)/98-U.P. Act - 15-48 - Order - 2000 dated April 10, 2000, issued by the State Government in exercise of power under section 5 of the Act, a rebate of full amount of tax levied under the Act is to be allowed on submission of the declaration to the assessing authority that the tax has been levied or is leviable on the sale of such goods under the 1939 Act. The applicant has furnished the declaration, as contemplated under the notification, before the assessing authority and, therefore, entitled for the rebate of the full tax on the sale of ENA. The assessing authority has not accepted the plea of the applicant and has levied the tax on the turnover of ENA at the rate of 32.5 per cent under Notification No. KA.NI.-2-1160/XI-9(58)/98-U.P. Act - 15-48 - Order - 2000 dated April 10, 2000. The order of the assessing authority has been confirmed by the first appellate authority and by the Tribunal. The order of the assessing authority has been confirmed by the first appellate authority and by the Tribunal. The Tribunal has denied the claim of rebate under the aforesaid Notification No. 1161 dated April 10, 2000 on the ground that the ENA is not alcohol as its physical property is different from the alcohol and spirit. It is further observed that it is a product of spirit, which has been manufactured by the applicant, and is different from alcohol and spirit. Heard Sri Bharat Ji Agrawal, senior advocate and Sri B. K. Pandey, standing counsel. The learned counsel for the applicant submitted that the ENA is a purified rectified spirit, contains 98 per cent alcohol and is not fit for human consumption. It is nothing but rectified spirit and, therefore, it falls within the definition of "alcohol" as defined under section 2(aaaa) of the 1939 Act and is also covered under the entry of "spirit and spurious liquor of all kinds including methyl alcohol and alcohol as defined under the 1939 Act, but excluding country liquor" under the Notification No. 1160 dated April 10, 2000. The "alcohol", as defined under the 1939 Act, includes rectified spirit. Rectified spirit is one of the form of spirit. The Commissioner of Trade Tax has issued a circular dated December 20, 2002 (annexure 2 to the revision - application) with reference to the taxability of the alcohol whether known as ENA or by any other name fit for human consumption or not fit for human consumption, wherein it has been stated that the alcohol not fit for human consumption if subjected to tax under the 1939 Act and in this regard a certificate obtained from the Excise Department is furnished to the assessing authority, there is a provision for rebate. The District Excise Officer, Muzaffarnagar, has issued a certificate dated January 8, 2003 certifying that ENA is purified rectified spirit. It is not fit for human consumption and is covered by the word "spirit". A copy of the certificate is annexure 5 to the revision - application. Since the tax has been paid on the turnover of the ENA under section 3(1)(c) of the 1939 Act, as emended by the 2001 Act, no trade tax is payable on the turnover of ENA. A copy of the certificate is annexure 5 to the revision - application. Since the tax has been paid on the turnover of the ENA under section 3(1)(c) of the 1939 Act, as emended by the 2001 Act, no trade tax is payable on the turnover of ENA. The learned standing counsel submitted that "spirit and spurious liquor of all kind including methyl alcohol and the alcohol as defined under the 1939 Act" is taxable at the rate of 32.5 per cent under the Notification No. 1160 dated April 10, 2000, issued in excise of power under section 3A. ENA being one of the kind of spirit and spurious liquor, it is liable to tax under the said entry. "Alcohol, which is defined under the 1939 Act, does not include all kind of spirit and spurious liquor, but only include rectified spirit, denatured spirit and absolute alcohol". He submitted that unless the applicant is able to make out a case that ENA falls within the purview of rectified spirit and denatured spirit, the rebate under the aforementioned Notification No. 1161 dated April 10, 2000 is not admissible as it does not fall within the purview of the definition of "alcohol" under the 1939 Act. The claim of rebate has been denied on the ground that ENA is not alcohol. It is not rectified spirit, but a different item than spirit and alcohol as the physical property of ENA and alcohol/spirit are different and ENA is a product of spirit. He submitted that the findings of the Tribunal are findings of fact and do not require any interference. Having heard learned counsel for the parties, I have perused the impugned order and considered the rival submissions. It would be appropriate to refer to the notification issued under section 3A and the notification issued under section 5 of the Act. He submitted that the findings of the Tribunal are findings of fact and do not require any interference. Having heard learned counsel for the parties, I have perused the impugned order and considered the rival submissions. It would be appropriate to refer to the notification issued under section 3A and the notification issued under section 5 of the Act. Both the notifications are quoted hereinbelow : "KA.NI-2-1160/XI-9(58)/98-U.P. Act - 15-48 - Order - 2000 dated April 10, 2000 In exercise of the powers under clause (c) of sub-section (1) of section 3-A of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) and in suppression of all previous notifications issued in this behalf, the Governor is pleased to declare that with effect from April 1, 2000, the turnover in respect of the goods mentioned in column 2 of the schedule below shall be liable to tax at the point of sale specified in column 3 of said schedule at the rate specified against each in column 4 thereof : Schedule M stands for sale by the Manufacturer in Uttar Pradesh I stands for sale by the importer in Uttar Pradesh Serial No. Description of goods Point of tax Rate of tax percentage 1 2 3 4 1. Spirits and spirituous liquors of all kinds including methyl alcohol, alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Ta ation Act, 1939 but excluding country liquors. M or I 32.5% 2. Spirits and spirituous liquors of all kinds including methyl alcohol, alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Ta ation Act, 1939 but excluding country liquors. M or I 32.5% 2. Motor spirits and diesel oil as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 M or I 20% KA.NI.-2-1161/XI-9(58)/98-U.P. Act - 15-48 - Order - 2000 Dated April 10, 2000 Whereas, the State Government is satisfied that it is expedient so to do in public interest; Now, Therefore, in exercise of the powers under section 5 of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948), the Governor is pleased to allow a rebate of full amount of tax levied under the said Act, on the sale of spirits and spirituous liquors of all kinds, including methyl alcohol in Uttar Pradesh by manufacturer or importer in any assessment year subject to the condition that such manufacturer or importer shall submit a declaration to assessing authority stating that tax has been levied or is leviable on the sale of such goods under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939." The rebate under Notification No. 1161 dated April 10, 2000 is only provided when the goods falls within the definition of alcohol and liable to tax under the 1939 Act. The argument of the learned standing counsel that all the spirits are not covered under the definition of "alcohol" as defined under the 1939 Act and only rectified spirit and denatured spirit are covered has a substance. Therefore, the issue for consideration is whether ENA manufactured by the applicant is rectified spirit. The Tribunal has held that it is different from alcohol and spirit as it is a product of spirit and different in physical property. In my view, no reason has been given to arrive at the aforesaid conclusion. Rectified spirit may be in a concentrated form or in diluted form or may be in purified form or un-purified form but if they have characteristics of rectified spirit, it will remain rectified spirit. There is no reason to narrow down the meaning of rectified spirit. It includes all rectified spirit in all forms. Rectified spirit may be in a concentrated form or in diluted form or may be in purified form or un-purified form but if they have characteristics of rectified spirit, it will remain rectified spirit. There is no reason to narrow down the meaning of rectified spirit. It includes all rectified spirit in all forms. Therefore, in my view, it is necessary to examine whether ENA, which is claimed to be purified rectified spirit containing 98 per cent alcohol and is not fit for human consumption ceases to be rectified spirit. No enquiry or investigation has been made in this regard by the authorities below. Therefore, in my view, the matter requires reconsideration. In the result the revision is allowed. The order of the Tribunal dated November 22, 2006 is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh in the light of the observations made above. It is made clear that if while deciding the appeal the Tribunal feels that the matter requires investigation, it can further remand the matter to the assessing authority.