ASHWANI KUMAR MISHRA,J. - (1.) The Tribunal vide order under challenge has granted relief to the assessee in so far as tax was assessed on the ground that cement had been used by the assessee together with other materials, and it had not been utilized separately. The assessing authority was of the opinion that the goods i.e. cement and timber were used separately, and were mixed along with other materials, as such tax would be leviable. The Tribunal, however, discarded such conclusion relying upon clause (b) of Section 3-F of the U.P. Trade Tax Act, 1948. The mere fact that the goods were mixed along with other materials, accordingly, has been held not to be a good ground to impose tax.
(2.) Learned Standing Counsel has not been able to demonstrate any perversity or error of law in the view taken by the Tribunal.
(3.) Sri Piyush Agrawal appearing for the assessee is right in contending that by virtue of specific provision itself, it was not mandatory that the goods must be used as such.;