RAJES KUMAR, J. - (1.) PRESENT revision under Section 11 of the UP Trade Tax Act (hereinafter referred to as the 'Act') is directed against the order of the Tribunal dated 11th September 2003 relating, to the assessment year. 1994 -95
(2.) THE question involved in the present revision relates to the taxability of 'Fit kit Exerciser' tribunal has explained it as a cycle with a seat and paddle without any wheel. It is used for body exercise to maintain the body fitness. The claim of the applicant is that such 'Fit Kit Exerciser' is liable to tax at the rate of 3 percent under Notification No. ST -II -1097/XI -2 (3) -88 -U.P. Act -XV/48 -48 -Order -91, dated 29.07.1991 and at the rate of 2 percent under Notification No. TT -2 -3403/XI -9(116)/94 -U.P. Act -15/48 -Order -94,dated 01.10.1994 within the entry 'Goods for indoor and outdoor games or sports' Assessing authonts, however, held that 'Fit Kit Exerciser' is not covered under the entry Goods for indoor and outdoor games or sports and being not classified elsewhere liable to tax as an unclassified item at the rate of 8 percent. First appellate authority accepted the claim of the applicant and held that it is liable to tax under the aforesaid notifications under the entry 'Goods for indoor and outdoor games or sports' Commissioner of Trade Tax filed appeal against the order of the first appellate authority, which has been allowed by the impugned order Tribunal has set aside the order of the first appellate authorithy and restored the order of the assessing authority. Tribunal held that Ft Kit Exerciser in common parlance is not known as goods for games or sports. Tribunal held that it is an item used for body exercise to maintain the fitness of the body and does not provide any eniovment or amusement or any kind of recreation Tribunal also held that it is used for self -bodily execercise in which there is no involvement of contest or competition Tribunal held that by subsequent Notification No. Ka. NI -23368,XI -9 (231)/94 -I U.P. Act - 15 -48 -Order -2000 (40). dated October 25. 2000 physical exercise, fitness equipment' has been included under the entry 'Goods for indoor or outdoor games or sports'. It means that physical exercise and physical equipment were not included earlier prior to 25th October, 2000 under the entry 'Goods for indoor or outdoor games or sports'
(3.) HEARD Sri Bharat Ji Agrawal learned Senior Advocate assisted by Sri Amit Jaitly for the applicant and Sri B.K. Pandey learned Standing Counsel.;