Bharati Sapru, J. - (1.) This revision has been filed by the assessee for the assessment year 2000 -01 against an order of the Trade Tax Tribunal dated April 22, 2004 by which the Tribunal has come to the conclusion that aluminium grills, diffusers and dampers are to be charged at the rate of 15 per cent, as item which are used for air -conditioners and air -coolers, etc., and not unclassified items at the rate of 10 per cent. The assessee is a registered partnership firm and carries on business of manufacture and sale of aluminium grills, which are fixed on ceiling or on the wall of the building as ventilators opening. For the years 1996 -97, 1997 -98, 1998 -99 and 1999 -2000, the items manufactured by the assessee, such as, aluminium grills, aluminium diffusers and dumpers were assessed to tax at the rate of 10 per cent. However, for the assessment year in dispute, i.e., 2000 -01 assessment order was passed wherein a demand was raised from the assessee charging them to tax at the rate of 15 per cent.
(2.) Aggrieved by the order of assessment, the assessee filed a first appeal under Sec. 9 of the U.P. Trade Tax Act. The first appeal of the assessee was allowed by the order dated May 12, 2003. Aggrieved by the order passed by the first appellate authority, Department filed a second appeal under Sec. 10 of the Act and the appeal of the Department has been allowed and it has been held that the assessee is liable to pay tax at the rate of 15 per cent, on the items manufactured by the assessee.
(3.) It is the contention of the learned counsel for the assessee that the Tribunal has wrongly come to the conclusion that items manufactured by the assessee, used by the air -conditioning industry are only manufactured upon the orders being placed by the air -conditioning industry. He has argued that these aluminium grills, diffusers and dumpers are not used as parts of air -conditioners or air -coolers but are used on the opening of the walls on ceiling in order to facilitate the air to pass in the direction, which is required by the user and, therefore, it is not correct to say that this ventilations are component part of air -conditioners.;