B. Amit Sthalekar, J. - (1.) SINCE the issue involved in the above Trade Tax Revisions is common, therefore, all the above revisions are being decided by this common judgment. Aggrieved by the order of the Commercial Tax Tribunal dated 23.1.2013 this revision has been filed by the revisionist principally on the following questions of law: - 1. Whether tyres and tubes of tractors having been specifically mentioned at serial no. 125 of Schedule II Part A of the VAT Act taxable at the rate of four per cent having not been excluded from serial no. 1 of the notification no. 419 dated 31.3.2011, hence the additional tax was leviable at the rate of one per cent and not three per cent under serial no. 5, as held by the Tribunal ?
(2.) WHETHER in view of the subsequent clarificatory notification no. 898 dated 7th September, 2012, by which in the exclusion clause of serial no. 5 of tyres and tubes of cycles, cycle rickshaw, animal driven vehicle, tractor as described in Schedule II was specifically mentioned; hence the Tribunal was not justified in overlooking the fact that since there was an ambiguity regarding tyres and tubes of tractor hence the subsequent notification can be looked into to provide the proper interpretation of entry no. 5 which has to be given to entry no. 1 of the notification dated 31.3.2011? Whether even otherwise, where two views are possible in respect of the tyres and tubes of tractor on which the additional tax of one percent or three per cent was to be levied and in view of the fact that tyres and tubes of tractors were not excluded from the description of the goods mentioned at serial no. 1 of Schedule II of VAT Act and other interpretation that tractor has not been mentioned at serial no. 5 while cycle, cycle rickshaw have been mentioned, the view in favour of dealer has to be accepted ? 2. The revisionist is stated to be carrying on the business of tyres and tubes of tractor, car etc. It is submitted that Section 4 of the U.P. VAT Act, 2008 (hereinafter referred to as 'the VAT Act') prescribes the rate of tax to be levied on the turnover of goods. Entry no. 125 of Schedule II part A of the VAT Act specifically mentions tractors, tractors trolley, harvesters and attachment and parts thereof and provides the tax shall be payable at the rate of 4%. 3. Entry No. 125 of Schedule II Part A of the VAT Act reads as follow: - "125. Tractors, tractor trolley, harvesters and attachment and parts thereof; tractor tyres and tubes."
(3.) THE rate of tax of tractor tyres and tubes is 4% in terms of Section 4(1)(a) of the VAT Act. The case of the revisionist further is that in terms of Notification no. 419 dated 31.3.2011 issued in exercise of the powers under Section 3 -A of the VAT Act provision was made for levy of additional tax on different goods mentioned in the Notification. The rate of tax has been prescribed for different goods at 1%,5%,3%, 2%, 3%, 5% and 1%. The grievance of the revisionist is that although under the head 'Description of goods' in Entry no. 5 tyres and tubes excluding tyres and tubes of cycles, cycle -rickshaw and animal driven vehicle the rate of tax is prescribed at 3%, however, in Entry no. 1 for the goods described in Schedule II to the VAT Act 'other than declared goods' the rate of additional tax has been fixed at 1% and the submission is that tyres and tubes of Tractor etc. would be liable to additional tax at 1% being goods "other than declared goods" and not at 3% as erroneously determined by the Tribunal.;