Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act") is directed against the order of the Tribunal dated 30th December, 1994 arising out of the proceedings under Section 35 of the Act.
(2.) Brief facts of the case are that the applicant manufactures fruit juice called Maaza. It moved an application before the Commissioner of Trade Tax under Section 35 of the Act to know the rate of tax applicable to Maaza. It was claimed that Maaza was liable to tax at the rate of 6 percent under the entry "milk powder, condensed milk, baby milk, baby foods and all other food stuffs or products, whether used as such or after mixing them with any other food stuff or beverage, when sold in sealed or tinned containers of the Notification No. ST-II-5785/X-10(1)-80-UP. Act XV/48-Order-81 dated 07.09.1981 being food stuff and not under the entry 63 of Notification No. ST-II-5905/X-6(1)-83-UP.Act 15/48-Order-83 dated 12.10.1983 as fruit juice and other soft beverages under which the assessing authority was proposing to levy the tax. It was explained that during the manufacturing process empty bottles were washed in the solution of caustic soda and tri sodium phosphate. Bottles were then cleaned and rinsed with fresh water and conveyed to the filling machine. Sugar is converted into sugar syrup and is purified with activated carbon. Mango pulp which is about 15 percent of the product, is obtained from outside and is diluted with sugar syrup. It is blended with flavour and other additives to get mango beverages. It is further alleged that the ratio of main raw material for manufacturing of 400 crates (one crate consists of 20 bottles of 250 M.L) each is as follows. 1. Essence : one unit. 2. Sugar : 325 kgs.
(3.) Crown Corks : 66.67 gross.;