Rajes Kumar, J. - (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 19.03.1998 for the assessment year 1989-90 both under the U.P. Trade Tax Act and Central Sales Tax Act.
(2.) Dealer/opposite party (hereinafter referred to as "Dealer") was engaged in the business of manufacture and sale of aluminium powder. In the original assessment orders passed under Section 7(3) of the U.P. Trade Tax Act and under Section 9 of Central Sales Tax Act aluminium powder have been treated as metal and accordingly held liable to tax @ 2,2%. Assessing authority initiated the proceeding under Section 22 of the Act on the ground that in the case of Hindustan Aluminium Corporation Ltd. v. The State of U.P. and Anr. reported in 1981 UPTC 1249, Apex Court has considered the entry of "All kinds of minerals, ores, metals and alloys including sheets and circles" and held that under this entry only the primary metal is covered, It has been held that sheet and circle of aluminium would not be covered under the entry of "metal". Assessing authority accordingly, rectified the assessment orders under Section 22 of the Act and levied the tax treating the aluminium powder as an unclassified item. First appeal filed by the dealer have been allowed and the orders passed under Section 22 of the Act have been set aside. Commissioner of Trade Tax filed appeal before the Tribunal, which have been rejected and the order of the first appellate authority have been upheld.
(3.) Heard learned Counsel for the parties.;