Rajes Kumar, J. - (1.) This revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 24.01.1995 relating to the assessment year 1987-88.
(2.) Dealer/opp. party was the manufacturer of molasses and rab salawat and was holding a recognition certificate under Section 4-B of the Act and was eligible to make the purchases of raw material on concessional rate of tax. It is alleged that the opposite party purchased rab sayar on payment of concessional rate of tax and manufactured molasses and rab salawat out of it. It is claimed that rab sayar and rab salawat both are rab, thus, since the tax had already been paid on rab sayar. turn over of rab salawat was not liable to tax. Assessing authority had not accepted the plea of the dealer and levied the tax on the turn over of rab salawat. First appellate authority accepted the claim of the dealer and exempted the turn over of rab salawat. Tribunal in the appeal, filed by the Commissioner, Trade Tax confirmed the order of first appellate authority and rejected the appeal filed by the Commissioner Trade Tax. Being aggrieved, present revision has been filed. Tribunal held that in view of the Explanation 1(b) of Section 3-D both rab sayar and rab salawat are one and. the same goods and since tax on rab sayar had already been levied, tax on the turn over of rab salawat could not be levied.
(3.) Heard learned Counsel for the parties.;