PRAKASH KRISHNA, J. - (1.) RAISING a short controversy the present revision has been filed by the Commissioner of Sales Tax against the order dated June 20, 1992 passed by the Tribunal in Second Appeal No. 28 of 1989 connected with 346 of 1989 for the assessment year 1981 -82 (U.P.). The point of law involved in the revision is as follows: Whether the Sales Tax Tribunal was legally justified in holding that coal cinder sold by the dealer is taxable at the rate of 4 per cent despite the fact that it is an unclassified commodity and it ought to be taxed accordingly?
(2.) THE Tribunal in its order under revision has held that sales of coal cinder is liable to be taxed as coal. The department treated the cinder coal as unclassified item and levied the tax at the rate of 8 per cent. The Tribunal has followed the order given by it in other appeals and has held that cinder is taxable as coal at the rate of four per cent. Heard the counsel for the parties and perused the record.
(3.) THE dispute relates to the assessment year 1981 -82. Before adverting to the precedents it is desirable to notice the relevant notifications. The notification No. 8448 of October 1, 1975 issued under Section 3AA of the U.P. Sales Tax Act, 1948 provides that with effect from October 2,1975 the turnover in respect of the goods specified below shall be liable to be taxed at the point of sale to the consumer at the rate of four per cent: (1) Coal including coke in all its forms, but excluding charcoal. (2) to (6) ...;