- (1.) The applicant, a 'dealer' under U.P. Trade Tax Act of 'boiler', has filed the present revision under Section 11 of U.P. Trade Tax Act against the order passed by the Trade Tax Tribunal in second appeal No. 385 of 1997.
(2.) The dispute relates to the assessment year 1993-94. The only point mooted in the present revision is whether the 'boiler' is taxable as "machinery and spare parts of the machinery" under notification No. ST- II-6562/x dated 22-9-1986 at the rate of 5% at the point of manufacturer or importer.
(3.) The case as set out by the applicant is that 'boiler' falls under entry of 'machinery and spare parts of machinery...'and is liable to be taxed at the rate of 5%. The said case has not been found favour with any of the authorities below including the Tribunal. It has been held by them that main function of 'boiler' is to generate steam energy so that a machine may be operated. By itself a 'boiler' is not a 'machinery' and, therefore, liable to be taxed as unclassified item.;