- (1.) These are two revisions against the order of the Tribunal dated October 13, 2003 for the assessment years 2000-01 and 2001-02. The only dispute involved in the present revisions are whether the mafron gas is liable to tax under the entry of "all kinds of chemicals" at 10 per cent or liable to tax as a refrigeration material at the higher rate of tax. The brief facts of the case are that the applicant is a company incorporated under the Indian Companies Act having its registered office at Ahemdabad (Gujarat). The manufacturing unit is also at Surat (Gujarat) and its head office at Bombay. The applicant has a branch office at Ghaziabad wherefrom the applicant sells its products within the State of U. P. The chemical name of mafron gas is fluorochloro hydrocarbon gas. In the market, it is marketed as mafron gas. It is mainly used in refrigerator, air-conditioner, etc., for the purpose of refrigeration, namely, to give cooling effect. It is a material used in the refrigeration. The claim of the applicant is that it is a chemical therefore, it is liable to tax as a "chemical" at 10 per cent. The assessing authority has taxed mafron gas as a "refrigeration material" for the period April 1, 2001 to November 30, 2001 at 15 per cent and for the subsequent period at 16 per cent.
(2.) Being aggrieved by the order of the assessing authority, the applicant filed two appeals before the Joint Commissioner (Appeals), Trade Tax, Ghaziabad. In the appeals, the view of the assessing authority has been upheld. The applicant filed second appeals before the Tribunal wherein also the view of the assessing authority has been confirmed. The Tribunal has held that in common parlance and in commercial sense it is known as refrigeration material. The Tribunal has placed reliance on the decision of the Andhra Pradesh High Court in the case of Om Refrigeration and Electricals v. State of Andhra Pradesh, 1997 107 STC 234, wherein mafron gas has been held as refrigeration material.
(3.) Heard learned counsel for the parties.;