Tarun Agarwala, J. - (1.) THE petitioner is a Public Limited Company incorporated under the Indian Companies Act and is engaged in the business of selling of different kinds of batteries.
(2.) FOR the assessment year 2001 -02 under the U.P. Trade Tax Act (hereinafter referred to as the "Act") the assessing authority passed an assessment order dated 17.9.2004 subjecting trade tax on the sale of automotive batteries @ 12% and for the sale of tractor batteries @ 5% and for stationery batteries/inverters etc. @ 10%. In the present case, we are concerned with the imposition of Trade Tax on tractor batteries. This imposition of 5% was based on Entry No. 46(2) of the notification dated 15.1.2000 issued under Section 3 -A of the Act. For facility, the said Entry No. 46 of the notification dated 15.1.2000 is extracted hereunder: M -stands for sale by the manufacturer in Uttar Pradesh. I -stand for sale by the importer in Uttar Pradesh.
(3.) A perusal of the aforesaid notification indicates that parts and accessories and attachment of tractors of all kinds other than tyre, tube, spark plug and tractor trollies is taxable @ 5%. The assessing officer, on the basis of this notification dated 15.1.2000, treated sale of tractor batteries as part/accessory of a tractor and imposed 5% as tax.;