ASHWANI KUMAR MISHRA,J. - (1.) Revision pertains to assessment year 2002-2003.
(2.) This revision is by the assessee challenging an order of the tribunal dated 15.5.2007, whereby the demand of trade tax upon Special Smokeless Fuel (SSF) coal has been affirmed relying upon decision of the Apex Court in Sonebhadra Fuels v. Commissioner, Trade Tax, (2006) 7 SCC 322 .
(3.) It is not in issue that the assessee has purchased coal upon which tax has been paid. The assessee has subjected the coal purchased by it to a process as a result whereof SSF coal has been manufactured. According to the assessee, SSF coal and coal are one and same commodity and on account of process undergone there is no change in the nature of commodity itself so as to justify levy of tax upon it.;