- (1.) Heard Sri Kunwar Saksena, learned counsel for the assessee and learned standing counsel for the Department. The assessee by means of the present trade tax revision challenges the order of the Trade Tax Tribunal dated January 5, 2004 passed in Second Appeal No. 58 of 2003 (assessment year 2000-01) wherein the waste product, namely, fibre glass sheet cuttings were sold to the manufacturers of helmet, roofing sheet, toys, bambar auto-light cover, washing machine and cooler body, etc.
(2.) According to the assessee, the goods so sold were covered by entry 29 of the Notification dated February 17, 2000 and therefore, taxable at the rate of five per cent.
(3.) According to the Department, the assessee was a dealer and he was not a manufacturer himself. The goods sold by him were unclassified and even otherwise, not a waste product, for the purchaser, as they had used the same for manufacturing of the items referred to above. It has therefore, rightly been held by the Tribunal that the goods are not covered by entry 29 of the notification dated February 17, 2000. Accordingly, tax at the rate of 10 per cent as applicable to unclassified goods is justified.;