- (1.) Heard learned counsel for the department and Sri Kunwar Saxena, learned counsel for the Assessee.
(2.) The Assessee is involved in manufacture and sale of Synthetic Fibre and Methanol etc. Dispute giving rise to the present trade tax revision pertains to assessment year 75-76. The assessee had disclosed his turnover at Rs. 43,32,89,991/- and paid tax of Rs. 66,19,600/- on the said turn over. A dispute arose before the assessing authority as to whether the assessee was liable to pay tax on Methanol as an unclassified item at the rate of 7% plus 1% or at the rate of 12% plus 1%, which was the tax applicable to Methyl Alcohol in terms of the Notification No. ST-II-3203/X-1012-1972 dated 29th September, 1972. For assessment year 1975-76, under U.P. Sales Tax Act as also under Central Tax Act, the Assistant Commissioner (Assessment) Sales Tax, Ghaziabad, relying upon the English Random Dictionary & Directory of Plastics, vide assessment order dated 23rd February, 1983, held that Methanol was an other name for Methyl Alcohol and as such was liable to tax @ 12% under Notification dated 29th September, 1972. Two first appeals were filed by the assessee, which were allowed in part. The Deputy Commissioner (Appeals) Sales Tax, Ghaziabad vide order dated 20th May, 1984 held, inter alia, that Methanol and Methyl Alcohol both were same chemical compound and, therefore, liable to tax as Methyl Alcohol @ 12%.
(3.) The assessee filed two separate second appeals, one under the U.P. Sales Tax Act and the other under the Central Sales Tax Act, before the Sales Tax Tribunal, Ghaziabad. The Tribunal in view of the stand taken by the representative of the department held that Methanol, being different from Methyl Alcohol, was liable to tax @ 7% and not 12% vide order dated 6th February, 1990.;