High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P., Lucknow. v. S/S Bhadra Gupta Sudhir Kumar, Aligarh - SALES/TRADE TAX REVISION No. 1073 of 1994  RD-AH 570 (17 August 2004)
TRADE TAX REVISION NO.1073 OF 1995
TRADE TAX REVISION NO.1078 OF 1995
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Bhadra Gupta Sudhir Kumar, Aligarh ....Opp.Party
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 09.05.1995 relating to the assessment year 1987-88 and 88-89.
Dealer/opposite party was carrying on the business of aluminum sheets, rods, section etc. and claimed that aluminum sheets and circles being metal liable to tax @ 2% under the notification no.ST-II-6075/X-6 (9)/83 U.P. Act-15-48-Order dated 01.1.0.1983. Assessing authority had not accepted the claim and levied tax @ 8% as an unclassified items. First appellate authority allowed the appeal and held that the aluminum sheets and circles liable to tax @ 2% under the aforesaid notification. Commissioner of Trade Tax filed appeal, which was rejected. The only question for consideration is as to whether aluminum sheets and circles is covered under the notification no.6075 dated 01.10.1983.
Heard learned counsel for the parties.
In the case of dealer itself in the assessment years 1983-84, 84-85, 85-86 and 86-87 in Sales Tax Revision No.1694 of 1993, 1695 of 1993, 1696 of 1993 and 1697 of 1993, it is held that aluminum sheets and circles are liable to tax as an unclassified items @ 8% and not @ 2% under the notification no.6075 dated 01.10.1983.
Following the aforesaid decision, it is held that aluminum sheets and circles are liable to tax as an unclassified items @ 8%.
In the result, both the revisions are allowed. Order of Tribunal dated 09.05.1995 are set aside and it is held that aluminum sheets and circles are liable to tax as an unclassified item @ 8% and not @ 2% under the notification no.6075 dated 01.10.1983.
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