- (1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 23.11.1996 relating to the assessment years 1976-77 and 77-78.
(2.) The controversy involved in the present revisions relates to the rate of tax on the turn over of station wagon.
(3.) The claim of the applicant was that the station wagon was liable to tax under the notification No. ST-II-2956/X-6(17)-76 dated 20th May, 1976 as a mini bus under Entry 62 (B) @ 9%. However, the turn over of the station wagon was assessed to tax @ 12% on the basis of the decision of this Court in the case of Gopal Enterprises v. The Commissioner of Sales Tax, U.P. reported in 1976 UPTC, 1129 under the aforesaid notification. Applicant filed writ petition No. 618 of 1980 challenging the orders passed under Section 21 of the Act levying the tax @ 12% on the turn over of station wagon. This Court vide order dated 21.08.1991 allowed the writ petition and directed the assessing authority to decide the issue afresh on the basis of material on record. This Court has observed as follows: We find in this case that the assessing authority in both the relevant years in question has not decided this question on the basis of the evidence on record whether 'station wagon' in common parlance is to be treated as 'motor bus' or not. ;