SUNEET KUMAR,J. - (1.) Heard Sri B.K. Pandey, learned Standing Counsel, appearing for the revisionist and Sri Piyush Agarwal, learned counsel, appearing for the opposite party.
(2.) The instant revision pertains to assessment year 2008-09 under the provisions of Central Sales Tax Act.
(3.) The opposite party-dealer is engaged in the business of manufacture and sale of storage Tank, Reactor, Vessel, Heat Exchanger, condenser and Agitator. The assessing officer treating the goods manufactured by the dealer as fabricated goods imposed tax liability @ 12.5% as unclassified item, whereas, the dealer claimed tax liability @ 4% claiming the goods as machinery parts. Aggrieved, dealer preferred appeal which was partly allowed. Before the Commercial Tax Tribunal, the dealer and the Revenue preferred appeals. The Tribunal upon appreciating the material and documentary evidence dismissed both the appeals.;