ASHWANI KUMAR MISHRA,J. - (1.) This revision is pressed with reference to following questions:- "(1) Whether inasmuch as notification no. 1157 dated 16.5.1998 providing for levy of tax at the point of sale by the manufacturer or importer, hence section 3A(1)(c) as amended by U.P. Act 11 of1997 was not applicable prior to 16.5.1998 and accordingly the rate of tax on the inter state sale of Motor Spirit and Diesel Oil was only @ 16% and the Tribunal was not justified in imposing the tax at the rate of 25%? (2) Whether even assuming without admitting that section 3A(1)(c) as amended by U.P. Act 11 of1997 was applicable prior to the issuance of the notification dated 16.5.1998 and 25% was the tax payable on the sale of Motor Spirit and Diesel Oil, no surcharge can be legally realised under Central Sales Tax Act and the Tribunal was not justified in confirming the imposition of Tax @ 25% instead of 20% as mentioned in Section 3A (1) (c)? (7) Whether the Tribunal was justified in fixing enhanced turnover of Rs. 2.50 crore in the circumstances of the case? (8) Whether in absence of any adverse material on record the Tribunal was justified in fixing enhanced turn over at Rs. 2.50 crore?
(2.) Under the U.P. Trade Tax Act, there existed no provision relating to levy of tax on the turn over of spirits and spirituous liquor etc. The commodity was otherwise liable to be taxed at the rate of 16% under the 'United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939' (hereinafter referred to as the 'Act of 1939'). The Trade Tax Act was amended vide U.P. Act No. 11 of 1997, and received the assent of Governor on 8.8.1997. It was published in the U.P. gazette on the same date. The amended provision reads as under:- "(c) on the turnover of spirits and spirituous liquors of all kinds including methyl alcohol and motor spirit, diesel oil and alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, at the point of sale by the manufacturer or importer or such other single point, as the State Government may, by notification, declare at the rate of twenty percent or at such rate exceeding twenty six percent, as the State Government may, by notification declares".
(3.) A notification thereafter was issued on 16.5.1998 providing for the rate of tax as 25% upon the commodity in question.;