Prakash Krishna, J. - (1.) These two revisions arise out of a common order dated 9th February, 1998 passed by the Trade Tax Tribunal, Ghaziabad in second appeal no. 2290 of 1994 and 230 of 1999 for the assessment year 1989-90(U.P. and Central).
(2.) The rate of taxability of park equipment, its accessories, spare components, etc. is involved in these revisions. The applicant is a manufacturer of Amusement Park Equipment, Baby Train, Bhoot Bungalow, Striking Car, Laughing Crown, Appu umbrella etc. The applicant before the assessing authority claimed that; the goods manufactured by it are classified goods and liable to be taxed under the notification No. 6566 dated 12th of September, 1976 under the Entry-Indoor and Outdoor sports and games. The said contention was not accepted by the Assessing Authority on the finding that the equipments manufactured by the dealer are utilized in amusement park and they do not classify themselves under the category "games" or "sports'". It was noticed by the Assessing Authority that the dealer itself has realized the tax on the sale of manufactured goods at the rate of 10 per cent. The main object of the goods manufactured by the applicant being the recreation and amusement of the children and therefore the Assessing Authority treated these goods as unclassified one. The assessment order was modified in appeal. The first appellate authority was of the view that the goods which are used for recreation and amusement fall in the category of "games and sports" and therefore, the goods in question will fall under the category "goods for indoor or outdoor games or sports." In further: appeal, by the department, the Tribunal has set aside the order of the First Appellate Authority and restored that of the Assessing Officer.
(3.) Heard Shri Ashok Kumar, the learned counsel for the applicant and the learned standing counsel for the deportment. The relevant portion of the notification no. ST-11-6566/X-6 (8)-85-Act- 74-56-order- 86 dated 12th of September, 1986 reads as follows:- "Whereas the State Government is satisfied that it is necessary so to do in the public interest,;