Rajes Kumar, J. - (1.) Present revision under Section 11 of UP. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 16.08.1995 for the assessment year 1989-90 under U.P. Trade Tax Act.
(2.) Dealer/opposite party (hereinafter referred to as "Act") was carrying on the business of manufacture and sale of Indian Made Foreign Liquor 'hereinafter referred to as "IMFL"). During the year under consideration, dealer had realised per bottle at Rs. 2.60, 2.30 and 1.57 from its customers under heading of P.P. Caps, Seal Level and Filling etc. Total amount realised in this regard was Rs. 91,19,705. 20p., which was called as bottling charges. Dealer had admitted the liability of tax on the said bottling charges in the return but during the course of assessment proceedings, denied the liability on such amount. Assessing authority included the such bottling charges in the turn over and levied the tax thereon. First appeal filed by the dealer was allowed. First appellate authority relied upon the decision in the cases of Hyderabad Deccan Cigarette Factory v. The State of Anndhra Pradesh, reported in, (1966) 17 STC 624 , Lalchandra Shyam Sunder v. CST, Madhya Pradesh, reported in, (1988) 68 STC 225 , CST v. The Bhopal Sugar Industries Ltd. (1981)48 STC 45 : 1981 Tax LR Noc 196 , CST v. Swadeshi Cotton And Flour Mills Ltd., reported in, (1980) 46 STC 138 , Binod Mills Co. Ltd., Ujjain v. CST, reported in, (1972) 29 SIC 413 : 1971 Tax Lr 1869 , CST v. Gopal Rai Sai Ram, Ghaziabad, reported in, 1983 LPTC 91 , Shamsuddin Akbar Khan and co. v. State of Orissa, reported in, (1970) 26 STC 280 : 1971 Tax LR 302 , and held that the bottling charges was not charged as a result of sale and the value of packing material was very less in comparison to the value of the main goods and the dealer had no option except to sell the liquor in packing material. Commissioner of Trade Tax filed appeal before the Tribunal. Tribunal by the impugned order rejected the appeal and confirmed the order of the first appellate authority.
(3.) Heard learned Counsel for the parties.;