- (1.) THIS writ petition relates to the assessment years 1989-90 and 1992-93.
(2.) THE petitioner is engaged in the business of manufacture of Kapoori tobacco. THE contention of the petitioner is that the kapoori tobacco is a product of tobacco not liable to tax being a product of tobacco vide Notification No. ST-4064/x-860 (4)-58 dated November 25, 1958 and under the amended Notification No. ST-2-7038/x-7 (23)/83-U. P. Act XV/48-Order-85 dated January 31, 1985. THE notification dated November 25, 1958, reads as under : " Cigars, cigarettes, biris (both machine-made and hand-made), and tobacco in any form, whether cured or uncured and whether manufactured or not, including all its products. " THE petitioner claimed that the kapoori tobacco being a product of tobacco is exempted under the above reproduced notification. The contention of the petitioner was accepted by the Trade Tax Tribunal decision of which was disputed by the respondents in this Court in the revision being S. T. R. No. 195 of 1992. In Commissioner, Sales Tax U. P. Lucknow v. Mohan Lal Ram Kumar, Devi Road, Mainpuri, (1997) 10 NTN 25, the view taken by the Tribunal has been accepted by the learned single Judge of this Court with which we agree. The contention of the petitioner having been accepted in the revision by the learned single Judge of this Court, we are of the view that the respondents are bound by that decision so long as that decision hold that the field.
(3.) FOR the above reasons, the petition succeeds and is allowed declaring that no trade tax would be levied by the respondents on the kapoori tobacco for the assessment years 1989-90 and 1992-93 against the petitioner. Petition allowed. .;