Rajes Kumar, J. - (1.) These six revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 07.09.1996 for the assessment years 1989-90, 90-91, 91-92 and 92-93 under the U.P. Trade Tax Act and Central Sales Tax Act.
(2.) Dealer opposite party (hereinafter referred to as "Dealer") deals in glass ampules. Glass ampules are used in filling the liquid for injection Dealer sold the glass ampules with an open month to the manufacturer of medicines. The manufacturer of medicines after filing medicines, seal the upper part of the ampules. Question for consideration is that whether the plain ampules is liable to tax under the entry of "All goods and wares made of glass" or being excluded from the aforesaid entry liable to tax under the entry of "Glass bottles and phials" and if not covered under the entry of "All goods and wares made of glass and also not covered under the entry of "Glass bottles and phials" liable to tax as an unclassified item. Tribunal held that the ampules are phials and not covered under the entry of "All goods and wares made of glass" and liable to tax under the entry of "Glass bottles and phials."
(3.) Heard learned counsel for the parties.;