- (1.) HEARD Sri Pradeep Agarwal, learned counsel for the revisionist and Sri Sanjieva Shankhdhar, learned counsel for the revenue.
(2.) THE above revisions have been filed by the revisionist aggrieved by the common order of the Commercial Tax Tribunal, U.P., Lucknow dated 7.7.2010. TTR Defective No.133 of 2012 has been filed by the proprietor of the Firm where as TTR No.108 of 2012 has been filed by the Firm.
(3.) BRIEFLY stated the case of the revisionist is that he is the approved printer by the Indian Books Association and in terms of the contract executed between the revisionist and the Pathya Pustak Adhikari, U.P., Lucknow he has been authorized to print the title covers of Nationalised Text Books to be used for class I to VIII. The case of the revisionist is that the title covers of the books are printed as per the specific design provided by the Pathya Pustak Adhikari, Department of Education, U.P. Lucknow and he has to print on the paper, the specific quality of which is also mentioned in the terms and conditions of the contract. After the covers are printed he is required to supply the same to the list of publishers provided by the Pathya Pustak Adhikari, Department of Education, U.P. Lucknow and each cover bears a security number and the publisher can only print the books in the number of covers assigned to him and he is not free to sell the covers in the open market. It is, therefore, contended that the title covers of Pathya Pustak cannot be termed as goods as it cannot be sold independently being an incomplete commodity and likewise the Pathya Pustak cannot be sold independently without the title cover. The dispute in the present case arose when an opinion was sought from the Commissioner of Commercial Tax, U.P., Lucknow under Section 59 of the U.P. VAT Act, 2008 as to whether the title covers published under the directions of the Pathya Pustak Adhikari, U.P. Lucknow, which is printed for Nationalized Text Books, fall under the category of Pathya Pustak and will be exempted from tax or not. The application which was filed by the revisionist was numbered as Application No. 14 of 2010 and the Commissioner by order dated 12.5.2010 opined that none of the entries under the U.P. VAT Act deals with title covers and, therefore, title covers are liable to be taxed under Entry 100 of the Schedule II, Part A of the U.P. VAT Act, 2008. Entry 100 of the Schedule II, Part A of the U.P. VAT Act reads as follows: - 100 Printed materials including diary and calendars. Aggrieved by the order dated 12.5.2010, the revisionist preferred an appeal before the Commercial Tax Tribunal, U.P., Lucknow and the Tribunal has also endorsed the view taken by the Commissioner and held that the covers printed by the revisionist to be printed material taxable at 4% under Entry 100 of the Schedule II, Part A of the U.P. VAT Act, 2008.;