Arun Tandon, J. - (1.) The Commissioner of Sales Tax has filed these five Trade Tax Revision against the same assessee in respect of the assessment years 1980-81 to 1985-86.
(2.) These revisions raise following issues : a. The taxability of tin containers used for sale of vegetable and edible oil was incorrectly decided by the Tribunal. The legal position in that regard has already been settled in the case of Commissioner of Trade Tax v. Raghuwar India Ltd. reported in 2005 U.P.T.C. Page 758. b. Purchase of coal from unregistered dealer has been excluded from the turn over only on the ground that Section 3(AAAA) has been struck down by the Hon'ble High Court in the case of Pioneer Tannery and Glue Works Ltd. v. State of U.P. and Ors.. The said judgment of the High Court stand over ruled under the judgment of the Hon'ble Supreme Court in the case of Hotel Balaji v. State of Andhra Pradesh 1993 UPTC page 318, wherein validity of Section 3(AAAA) has been upheld. c. The Tribunal has held that refining of the Mustard Oil by the dealer did not amount to an activity of manufacture, so as to entail taxability. The aforesaid conclusion drawn by the Tribunal has been rendered illegal in view of the judgment of Hon'ble Supreme Court in the case of B.P. Oil 1998 UPTC Vol. 2 Page 1020, wherein the activity of refining has been held to constitute manufacture. d. The issue with regards to the use of the Soyabean Oil seeds for manufacture of oil by solvent process could not have been reopened in the remand proceedings by the Assessing Authority under orders of the Appellate Authority inasmuch as the said issue was not covered by the order of remand. The Tribunal has failed to appreciate the aforesaid contention despite specific grounds having been raised in the memo of appeal. e. Interest on the late payment of admitted tax on the purchase of Soyabean Oil seeds has not been levied because of the incorrect findings in respect of issued No. 4.
(3.) Shri N.R. Kumar on behalf of the assessee submits that the controversy with regards to the tin containers has been settled under the judgment of this Court reported in 2005 N.T.N. Vol. 26 page 477 Commissioner of Trade Tax v. Maluk Chand Cotton & Oil Mill, Aligarh.;