Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 15.06.1995 relating to the assessment year 1989-90.
(2.) Dispute relates to the taxability of 'Frozen Semen". Semen is extracted from bull and are kept in a container having liquid nitrogen to avoid its decay. Such semen are called as Frozen semen and are required for insemination of the cows.
(3.) Dealer/opposite party (hereinafter referred to as "Dealer") is a unit of Pradeshik Cooperative Dairy Federation, Government of U.P. and used to supply the frozen semen. Assessing authority levied the tax on the turn over of frozen semen treating it as an unclassified item. Dealer filed appeal, which was rejected. Second appeal filed by the dealer has been allowed and the turn over Frozen semen has been held non-taxable. Tribunal held that Frozen semen as dairy product. It has been also held that the process of extraction of semen and its preservation in a liquid nitrogen, no manufacturing is involved and, therefore, dealer was not the manufacturer and held not liable to tax.;