RAJES KUMAR, J. - (1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of Tribunal dated July 19, 2000 relating to the assessment year 1996 -97.
(2.) DEALER /opposite party (hereinafter referred to as 'the dealer') was carrying on the business of hand pump. Dealer had admitted the liability on the turnover of hand pump at four per cent under the entry 'Water pump and pumping sets' under the Notification No. TT -2 -3402/XI -9(116)/94 -U.P. Act -15/48 -Order -94, dated October 1, 1994. The assessing authority in the original assessment order accepted the claim and levied the tax on the turnover of hand pump at five per cent inclusive of surcharge. Subsequently, the assessing authority passed the order under Section 22 of the Act on May 22, 1999 and held that hand pump is liable to tax as machinery at 7.5 per cent inclusive of surcharge under the same notification. First appeal filed by the dealer was dismissed. Dealer filed second appeal before the Tribunal. Tribunal by the impugned order, allowed the appeal and set aside the order passed under Section 22 of the Act. Heard Learned Standing Counsel. No one appears on behalf of the dealer, despite the list being revised.
(3.) THE learned Standing Counsel submitted that hand pump is machinery and, therefore, liable to tax as machinery.;