Rajes Kumar, J. - (1.) THE present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as the 'Act') is directed against the order of Tribunal dated 10.06.1999 relating to assessment year 1996 -97 under the U. P. Trade Tax Act.
(2.) THE question raised in the present revision is as follows: Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that the goods such as Pandeep, Amardan etc. manufactured by the dealer are taxable as Utensils made of brass and not as art brass were despite the fact that the dealer was registered for manufacturing of art brass were only. Dealer/Opposite Party (hereinafter referred to as "the Dealer") is a Karkhaneydar and owns Furnaces for manufacturing of various items made of Brass. It was found that during the year under consideration, dealer manufactured and sold Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota etc These goods appear to have been manufactured by casting process and after finishing and polishing, were sold. The Assessing Authority treated the aforesaid items namely Shivling Kandhari. Paandeep, Amar Daan, Agar Daan and Kalyani Lota etc as a Art Brassware and levied tax @ 10%. The claim of dealer was that the aforesaid items were the Pooja Utensils and therefore, they were liable to tax as a Utensil made of Brass -wares @ 4%. The first Appellate Authority accepted the claim of the dealer that the aforesaid items were liable to tax as Utensils made of Brass being used as Pooja Utensils. The view of the First Appellate Authority has been affirmed by the Tribunal.
(3.) HEARD learned Counsel for the parties.;