Rajes Kumar, J. - (1.) Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 15th April, 1999 relating to the assessment years. 1991-92, 1992-93 and 1993-94,
(2.) Dealer/opposite party (hereinafter referred to as "Dealer") was engaged in the business of manufacture and sales of Helmet and Footwear. Dealer was holding a recognition certification under Section 4-B of the Act. During the year under consideration, dealer had purchased synthetic resin against Form 3-B. Assessing authority levied the tax on the purchases of synthetic resin treating it as resin under Notification No. ST-11-5787/X-U) (1) /80-U.P. Act 15/48-Order-81, dated 7.9.1981 Under the aforesaid notification, resin was liable to tax at the point of first purchase at the rate of 8 percent. Assessing authority levied the tax at the rate of 5 percent because the dealer was holding a recognition certificate under Section 4-B of the Act. Clam of the dealer was that the synthetic resin is not a resin and not liable to tax at the point of purchase. According to the dealer, it was unclassified item Dealer filed appeals before the Deputy Commissioner (Appeals) Deputy Commissioner (Appeals) allowed the appeals and deleted the tax levied on the purchases of synthetic resin. Deputy Commissioner (Appeals) was of the view that the synthetic resin is not covered under resin and is an unclassified item. Commissioner of Trade Tax filed appeals before the Tribunal. Tribunal by the impugned order rejected the appeals.
(3.) Heard learned counsel for the parties.;