- (1.) This is a revision under Section 11 of the U.P. Sales Tax Act (hereinafter referred to as the Act which means also U.P. Trade Tax Act) against the judgment and order dated 15.7.93 passed by the Sales Tax Tribunal, 1st Bench, Agra in second appeal No. 144 of 1992 (1984-85) whereby the appeal has been partly allowed and the deduction of sales tax amounting to Rs. 65,760.46, has been made in favour of the Assessee.
(2.) I have heard Sri R.D. Gupta, learned standing counsel for the applicant and Sri Bharat Ji Agarwal learned Counsel for the opposite party.
(3.) The opposite party is a registered dealer and has been carrying on the business of manufacture and sale of glassware, glass shells, bangles, etc. For the assessment year 1984-85, the opposite party declared turnovers which were accepted by the assessing authority and the books of account were also accepted. The dealer had paid tax at the rate of 8 per cent treating the items as unclassified but the assessing authority treated the goods taxable at the rate of 12 per cent under Notification No. 5784 dated 7.9.1981. The opposite party felt aggrieved and filed the first appeal under Section 9 of the Act. The Assistant Commissioner (Judicial) partly allowed the appeal holding that the glass shells manufactured and sold by the dealer were taxable at the rate of 12 per cent. The opposite party then filed second appeal before the learned Tribunal which accepted the plea that the glass shells manufactured and sold by the opposite party dealer were unclassified commodity attracting the rate of tax at 8 per cent instead of 12 per cent. The Tribunal accordingly allowed the appeal in part and reduced the tax liability by charging lower rate of tax. At this stage, the Commissioner of Sales Tax, U.P., felt aggrieved and filed this revision under consideration.;