V.K.Mehrotra, J. - (1.) The three submissions made on behalf of the Commissioner of Sales Tax, U. P., applicant in this revision under Section 11(1) of the U.P. Sales Tax Act, are, firstly, that the turnover of the dealer, opposite party in the revision, of sale of ice-cream was wrongly held exempt from levy of sales tax as a milk product, secondly, that part of taxable turnover of self manufactured soda lemon was erroneously held not liable to tax, and thirdly, that the turnover of sale of acrylic yarn was erroneously held liable to tax at a lower rate of 2 per cent instead of 7 per cent.
(2.) So far as the first contention is concerned, it is obvious that the view taken by the Sales Tax Tribunal, Saharanpur, was plainly correct. It has been ruled by a Division Bench of this Court in Commissioner of Sales Tax, U.P. v. Rita Ice Cream 1981 ATJ 476 that ice-cream was exempt from levy of sales tax as a milk product.
(3.) The second submission also does not deserve acceptance for a perusal of the order of the Tribunal shows that as against the estimated taxable turnover of Rs. 29,000 the Tribunal thought it proper to estimate it at a lesser figure of Rs. 23,000. It was open to the Tribunal, as the last authority for determining questions of fact, to do so.;