Rajes Kumar, J. - (1.) These four revisions under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 31 07.1953 relating to the assessment years 1988-89 and 89-90 both under the U.P. Trade Tax Act and under the Central Sales Tax Act.
(2.) In all the four revisions the dispute relates to the tax on silicon manganese and ferro manganese. In the original assessment proceedings under Section 7 of the Act both the aforesaid items have been taxed @ 2% treating both the item as alloy. Proceedings under Section 21 of the Act were initiated on the ground that the lower rate of tax were applied while silicon manganese and ferro manganese were liable to tax @ 4.4% as mineral under the U.P. Sales Tax Act and @ 10% under the Central Sales Tax Act. The dispute therefore, is whether the silicon manganese and ferro manganese are liable to tax as alloy or as minerals. Tribunal treated both the items as alloy and accordingly, set aside the orders passed under Section 21 of the Act.
(3.) Heard learned Counsel for the parties.;