- (1.) Leave granted.
(2.) Challenge in this appeal is to the judgment of a learned Single Judge of the Allahabad High Court allowing the revision filed under the U.P. Sales Tax Act, 1948 (in short the 'Act'). It was held by the impugned order that the articles manufactured by the appellant i.e. toughened safety glass including wind screen, door screen, side screen and back screens were taxable as these articles did not constitute "glass" or "glassware" within the meaning of the Notification under Section 4-B of the Act. Accordingly, the order passed by the Sales Tax Tribunal, Ghaziabad (in short the 'Tribunal') was set aside.
(3.) Background facts in a nutshell are as follows: Appellant (hereinafter referred to as the 'assessee') filed an application for grant of recognition certificate under Section 4-B of the Act in respect of notified goods mentioned in Annexure-III of the Notification No.7551 dated 31st December, 1976. By order dated 22.12.1987 the Assessing Authority granted recognition certificate in regard to "Automobile Safety Toughened Glass" whereby the assessee was authorized to purchase raw materials and packing materials at the concessional rate of tax. Being aggrieved by the denial of total exemption of sales tax on the purchase of raw materials and packing materials, an appeal under Section 9 of the Act was filed which was allowed by the Assistant Commissioner (Judicial) by order dated 11.1.1989. Consequentially, the recognition certificate was directed to be amended to the effect that the assessee would be entitled to purchase raw materials and packing materials without payment of any sales tax on such purchases. This order was confirmed in Second appeal by the Tribunal, as Revenue's appeal before the Tribunal was dismissed. An application for revision was filed before the High Court which, by the impugned order, confirmed the view of the Assessing Officer. It was held that the expression "glass" or "glass ware" does not include the articles manufactured by the assessee. While coming to this conclusion reliance was placed on a decision of this Court in Atul Glass Industries (Pvt.) Ltd. v. Collector of Central Excise (1986 (3) SCC 480).;