I.M.Quddusi, J. - (1.) Since common question of law regarding taxability on molasses under the U.P. Trade Tax Act, 1948 is involved in these revisions, they have been heard together and are being decided with one common judgment.
(2.) All these revisions have been filed by D.S.M. Group of Industries and others under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter as "the Act") against the order dated October 26, 1999 passed by the Trade Tax Tribunal, Moradabad, in Second Appeal Nos. 282 of 1999, 283 of 1999 and 284 of 1999 of the revisionists filed against the ex parte provisional assessment order for the months of December, 1998, January, 1999 and February, 1999.
(3.) The brief facts of the case are that the revisionists while submitting their return under Rule 41 had not shown the turnover of molasses as taxable under the Act but the Assessing Officer had passed ex parte provisional assessment orders dated February 26, 1999, March 10, 1999 and March 30, 1999 for the months of December, 1998, January, 1999 and February, 1999 imposing levy on molasses in pursuance of the notification dated November 23, 1998 issued under the Act. The Deputy Commissioner (Appeals) had also affirmed the aforesaid assessment orders passed in the aforesaid second appeals and the Tribunal while deciding the second appeals also took the same view holding that since the molasses is a manufactured goods, the same is liable for payment of tax.;