- (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 the Tribunal dated May 4, 1993 for the assessment year 1986-87.
(2.) At the instance of the Revenue, the following questions have been raised: (i) Whether the Sales Tax Tribunal was legally justified to hold that filtered coconut oil is taxable under the category of "oil of all kinds" at the rate of four per cent despite the fact that the aforesaid commodity falls under the category "hair oil" and is consequently taxable under the entry (all kinds of cosmetics) at the rate of 12 per cent with effect from September 7, 1981 vide Notification No. ST-II-5784/x-(1)/80 U.P. Act 15/48-Order-81 dated September 7, 1981. (ii) Whether the Sales Tax Tribunal was legally justified to hold that the product in question manufactured and sold by the assessee is cattle feed and balance poultry feed which is exempt from payment of sales tax despite the fact that cattle feed is taxable as an unclassified commodity. (iii) Whether the Sales Tax Tribunal was legally justified to hold that the assessee was not liable for tax on sale of blue detergent cakes as it was sold after purchasing from Carona Cosmetics and Chemicals Ltd., Kanpur a unit holding eligibility certificate granted under Section 4A of the Act despite the fact that this dealer himself is a manufacturer in the real sense of the aforesaid commodity
(3.) Heard Sri B. K. Pandey, learned Standing Counsel and Sri Bharat Ji Agrawal, Senior Advocate, assisted by Sri R. S. Agrawal, learned Counsel for the opposite party.;