RAJES KUMAR, J. - (1.) PRESENT two revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') are directed against the order of the Tribunal dated June 21, 2006 relating to the assessment year 1999 -2000 both under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956.
(2.) THE applicant was carrying on the business of manufacture and sales of optic -fibre cable accessories, such as optical fibre cable joint closure, fibre distribution frame, fibre termination box, aerial fibre -optic cable suspension accessories, etc., used in the optical fibre digital and other networking system as per design and technical specifications of the department of Telecommunication, Ministry of Communication, Government of India. The claim of the applicant was that the aforesaid items were liable to tax at 2.5 per cent under entry No. 75 of the Notification No. T.I.F. 2 -2375/XI -9(251)/97 -U.P. Act -15 -48 -Order -98, dated November 23, 1998 and at four per cent with effect from January 17, 2000 vide Notification No. KA. NI -2 298/XI -9 (231)/94 -U.P. Act -15 -48 -Order 2000. Under the Central Sales Tax Act the applicant claimed that in view of the Notification No. TT -2 -2473/XI -6(1)/86 -Act -74/56 -Order -95, dated October 10, 1995 issued under Section 8(5) of the Central Sales Tax Act being an electronic goods liable to tax at two per cent with or without declaration form. The assessing authority treated the aforesaid items as a telephone and parts of telephone and levied the tax at 12 per cent, the turnover covered against form IIIB was taxed at 2.5 per cent. Under the Central Sales Tax Act the turnover covered against form C was taxed at four per cent and the turnover which was not covered against form C was taxed at 12 per cent. Being aggrieved by the assessment orders, the applicant filed appeals before the Joint Commissioner (Appeals), Trade Tax, Allahabad. The Joint Commissioner (Appeals), Trade Tax, Allahabad vide order dated March 23, 2004 dismissed both the appeals. Being aggrieved by the order of the Joint Commissioner (Appeals) the applicant filed two appeals before the Tribunal. The Tribunal by the impugned order, allowed the appeals and remanded back the matter to the assessing officer. The Tribunal however held that the items dealt by the applicant were electronic components and held liable to tax under the entry 'all other electronic goods' at five per cent under the Notification No. T.I.F. -2375/XI -9(251)/97 -U.P. Act -15 -48 -Order -98, dated November 23, 1998 and under the Notification No. KA. NI -2 -298/XI -9(231)/94 -U.P. Act -15 -48 -Order 2000 dated January 29, 2000 at eight per cent.
(3.) HEARD Sri K. Saksena, learned Counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.;