ASHWANI KUMAR MISHRA,J. - (1.) In view of the office report dated 10.11.2016, service of notice upon the assessee has already been held to be sufficient vide order dated 6.12.2016. None has entered appearance on behalf of the revisionist.
(2.) The matter accordingly is taken up for hearing. The question framed for consideration of this revision is as to whether the tribunal was justified in holding that Pan Masala containing tobacco is not taxable for the period from 1.4.2001 to 31.8.2001?
(3.) It is not disputed by learned Standing Counsel that w.e.f. 1.9.2001 Gutkha is an exempted commodity for the purposes of levy of tax under the Act. The question as to whether prior thereto tax was liable to be imposed upon Gutkha, treating it to be an unclassified item, was the subject matter of consideration before this Court in M/s Sarin and Sarin v. The Commissioner of Trade Tax: 2014 UPTC 647 . Following questions were framed for consideration in the aforesaid judgment:- "A. Whether in view of the decision of Supreme Court in Kothari Products Ltd. v. Government of Andhra Pradesh 2000 STC (119) 553 , 'Gutkha' being covered under Central Excise Tariff Item No. 2404.11 and 2404.12, hence a declared goods, under Section 14(ix) of the Central Sales Tax Act, and, it cannot be subjected to tax as an 'unclassified item'? B. Whether no notification having been issued in respect of declared goods, namely, 'Gutkha', falling under Section 14(ix) of Central Sales Tax Act, hence in view of decision of Hon'ble Supreme Court in Commissioner of Sales Tax, U.P. v. Agra Belting Works, 2001 (121) STC 396 , no tax was payable by the applicant? C. Whether in view of the facts and circumstances of the case, the Trade Tax Tribunal was justified in imposing tax on the sale of 'Gutkha' @ 10%? D. Whether the Trade Tax Tribunal was justified in imposing tax on the sale of 'Generator' in running condition treating it as 'old discarded and unserviceable machinery'? E. Whether Trade Tax Tribunal was justified in imposing tax at the rate of 8% on the sale of 'Generator'? ";