Prakash Krishna, J. - (1.) These two revisions are at the instance of Commissioner of Trade Tax and have been filed against a common order of the Tribunal passed by the Trade Tax Tribunal, Varanasi. The dispute relates to the assessment year 1988-89 (U.P. and Central). The dealer/opposite party carries on the business of manufacture and sale of aluminum wire rod and aluminum dross. Its original assessment order was passed on 29th August, 1992, wherein the aforesaid goods namely aluminum rod and dross were taxed at the rate of 2.2%, treating them as metal. Subsequently, the assessing officer issued a notice under Section 21 of U.P. Sales Tax Act in the light of the decision of the Apex Court in the case of Hindustan Aluminum Corporation Ltd v. State of U.P. 1981 UPTC 1249 to take the aforesaid goods as unclassified item. The assessing authority after hearing the dealer/opposite found that the aluminum wire rod and dross does not come in the ambit of entry relating to metal. They are rolled products and are commercially different from the metal. The assessment order was framed treating the aforesaid goods as unclassified item and levied the tax at the rate of 8.8% by the order dated 16th September, 1993. In appeal filed by the dealer/opposite party the Deputy Commissioner (Appeal) allowed the appeals and set aside the reassessment order on the finding that the aluminum wire rod manufactured by the dealer/opposite party is as a matter of fact is wire bar. The aluminum wire is produced from wire bar through the rolling process and, therefore, in view of the judgment of the Supreme Court in the case of Hindustan Aluminum Corporation Ltd, these goods are taxable as metal. This order has been confirmed by the Tribunal in second appeal.
(2.) Heard learned counsel for the parties and perused the record.
(3.) The learned Standing Counsel submitted hat the dealer/opposite party is manufacturer of aluminum wire rod which does not fall in the category of metal. The aluminum wire rod is a manufactured goods and is not billet or ingot. Reliance has been placed by him on the judgment of Hindustan Aluminum Corporation Limited (supra).;