M.C.Agarwal, J. - (1.) By this revision petition under Section 11 of the U.P. Trade Tax Act, the dealer challenges the order dated September 13, 1996 passed by the Trade Tax Tribunal, Moradabad whereby it allowed Commissioner's second appeal and held the sale of iron scrap made by the dealer taxable.
(2.) I have heard Sri M. Manglik, learned counsel for the revisionist and Sri U.K. Pande, learned counsel for the Commissioner-respondent.
(3.) Admittedly, the revisionist deals in iron scrap which it purchases from others. The assessing officer estimated the turnover at Rs. 3 lacs out of which sales to the extent of Rs. 1,28,800, that were made against form III-B, were treated as exempt and the rest of the sales which have been described as sales of goods purchased from unregistered dealers amounting to Rs. 1,71,200 were taxed. On appeal, the Assistant Commissioner held that the sale of iron scrap is taxable when it is made by manufacturer or importer and that the present dealer was neither an importer nor manufacturer and hence sales made by him were not taxable. The Commissioner appealed to the Tribunal, which has held that since the dealer is engaged in the business of collecting scrap, he is a manufacturer as defined in Section 2(e-l) and 2(ee) of the U.P. Trade Tax Act.;