High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Hindustan Scientific Glass & Fancy Glass Works - SALES/TRADE TAX REVISION No. 1083 of 1995  RD-AH 568 (17 August 2004)
TRADE TAX REVISION NO.1083 OF 1995
The Commissioner, Trade Tax U.P. Lucknow ....Applicant.
S/s Hindustan Scientific Glass & Fancy Glass
Wares, Makkhanpur, Firozabad .....Opp.party.
Hon'ble Rajes Kumar J.
This revision under section 11 of U.P. Trade Tax Act (hereinafter referred as the Act) is directed against the order of Tribunal dated 29.11.1994 relating to the assessment year 1983-84 (U.P.).
The following question has been raised in the present revision:
" Whether the Trade Tax Tribunal was legally justified to hold that glass tubes- chimney are taxable as an unclassified item despite the fact that the aforesaid commodities are taxable at the rate of 12% vide notification No. ST-II-2956/X-6(17)- 76 dated 20.5.76."
Heard learned counsel for the parties.
I have perused the order of Tribunal and authorities below. The case of the applicant before authority below was that glass tube sold by the dealer was unfinished and sold to the manufacturer and Chimni was hurricane lantern chimney and therefore, not liable to tax under the entry of "All goods and wares made of glass" were at the rate of 12%. The Notification No. ST-2-5784/X-10(2)/80. U.P. Act 15-84 Order 81, Dated September 7, 1981. Entry reads as follows:
"4. All goods and wares made of glass but not including plain glass panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass heads, clinical syringes, thermometers and scientific apparatus and instruments made of glass."
With reference to the glass shells manufactured and sold in semi finished form for manufacturing of bulb, a case came up for consideration before this court in case of C.S.T. Vs. C.A. Glass Works reported in 1996 U.P.T.C. Page 1 this court held that glass shell manufactured and sold in semi finished form was not liable to tax as a ware made of glass and liable to tax as unclassified item. In case of C.S.T. Vs. Swastic Glass Enterprises reported in 1999 UPTC 853 following the aforesaid decision in case of CST Vs. C.A. Glass Works this court held that glass shells, rods, tubes liable to tax as unclassified item and not under the entry No. 4 of Notification dated 7.9.81. The same view has also been taken in the case of C.S.T. Vs. Hind Lamps Limited, reported in 1999 UPTC 1048. Following the aforesaid decision, I do not find any error in the order of Tribunal. Glass tube being semi finished used in manufacturing of bulb and sold to the manufacturer has been rightly assessed to tax as unclassified item. Chimney being specifically excluded from the entry of Sl. No.4 of the aforesaid Notification has also been rightly assessed to tax as an unclassified item. I do not find any infirmity in the order of Tribunal.
In the result, revision fails and is dismissed.
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