Rajes Kumar, J. - (1.) PRESENT revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 06.10.1998 for the assessment year 1987 -88.
(2.) THE short question involved in the present is that whether wood -wool is a product of timber, liable to tax @ 6% or as an unclassified item @ 8%. Assessing authority taxed the turn over of wood -wool @ 8% treating it as unclassified item. Order of the assessing authority has been confirmed in appeal. Tribunal, however, has accepted the plea of the dealer/opposite party (hereinafter referred to as "Dealer") and held wood -wool liable to tax @ 6% as product of timber. Heard learned Counsel for the parties.
(3.) RELEVANT notification No. ST -II -5785/X -10(1) -80 -U.P. Act XV/48 -Order -81, dated 07.09.1981 relating to the product of timber or wood -wool is reproduced herein below: Notification No. ST -II -5785/X -10(1) -80 -U.P. Act XV/48 -Order -81, dated 07.09.1981 SI. Description of goods Point of tax Rate of tax No. 39 Products of bamboos, M or 1 6% timber or wood except those included in any other item of this list or notification issued under the Act.;