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The Commissioner, Trade Tax, U.P. Lucknow v. S/S. Allied Glasses Pvt. - SALES/TRADE TAX REVISION No. 141 of 1997  RD-AH 127 (7 January 2005)
TRADE TAX REVISION NO.141 OF 1997
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Allied Glasses Pvt. Ltd., Meerut. ....Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 03.09.1996 for the assessment year 1991-92.
Heard learned Standing Counsel. He submitted that Tribunal has erred in treating toughened glass sheet as plain glass sheets and taxed them as unclassified items instead of "All goods and ware made of glass".
Tribunal held that toughened glass is nothing but a plain sheet glass, which is excluded from the entry of "Glass and glassware" and liable to tax as unclassified item. Notification no.ST-II-5784/X-10(1)-80-U.P. Act 15/48-Order-81, dated 07.09.1981 relating to entry "glass and glassware" reads as follows:
"In exercise of the powers under clause (d) of sub-section (1) of section 3-A of the U.P. Sales 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), and in supersession of all previous notifications issued from time to time under sub-section (1) of section 3-A of the Act as it stood before its amendment by the U.P. Sales Tax (Amendment and Validation) Ordinance, 1981 (U.P. Ordinance No.12 of 1981), the Governor is pleased to declare that, with effect from September 7, 1981, the turnover in respect of the goods specified in column 2 of the Schedule to the notification shall be liable to tax at the point of sale specified in column 3 of the said Schedule at the rate specified against each in column 4 thereof:
"M" stands for sale by the manufacturer in Uttar Pradesh.
"I" stands for sale by the importer in Uttar Pradesh.
4. All goods and wares made of glass but M or I 12%
not including plain glass panes, optical
lenses, hurricane lantern chimneys,
bottles and phials, glass-beads, clinical
syringes, thermometers and scientific
apparatus and instruments made of glass.
Finding of the Tribunal that toughened glass is stout and better quality of glass and does not ceases to be a plain glass is finding of fact. Learned Standing Counsel is not able to assail the finding recorded by the Tribunal.
In the result, revision fails and is accordingly, dismissed.
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