PRAKASH KRISHNA, J. - (1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 is against the order dated February 29,1992 passed by the Sales Tax Tribunal, Agra, in second appeal No. 12 of 1992 (1981 -82) U.P.
(2.) THE point involved in the present revision is with regard to the rate of tax on the turnover of tin trays. The dispute relates to the assessment year 1981 -82. The assessing authority has accepted the account books of the dealer -opposite party. It has been noticed in the assessment order dated March 29,1986 that dealer has accepted the tax liability on the turnover of tin trays at six per cent but has realised the same from the purchasers at the rate of eight per cent. On first appeal the said order was confirmed by the first appellate authority. The first appellate authority rejected the contention of the dealer -opposite party that tin tray is a classified item and covered within the entry '..iron made kitchen utensils and appliances..' of Notification No. 8223, dated August 31, 1979. The Tribunal in second appeal has modified the order and it has been held that 'tin trays' are covered by the entry of 'kitchen utensils made of iron'. Aggrieved against the aforesaid order the present revision has been filed. Heard the learned Standing Counsel for the applicant. None appeared for the dealer -opposite party. An affidavit of service has been filed by the department stating that notice has been effected on the opposite party by registered post in compliance with the direction of the High Court dated September 3, 2003. A copy of the registration receipt of the post office has been annexed along with the affidavit. The service on the opposite party is held sufficient.
(3.) THE learned Standing Counsel submitted that the Tribunal has committed illegality in construing the notification dated August 31, 1979 being Notification No. ST -II -8223/X -9(213)/77 U.P. Act No. XV -48 -order -79. He would submit that the Tribunal has wrongly placed reliance upon a judgment of this court given in the case of Modern Tin Printers and Fabricators v. Commissioner of Sales Tax [1979] 43 STC 257 : [1978] UPTC 451. The court has considered entirely a different controversy therein.;