Rajes Kumar, J. - (1.) THE revenue has filed the present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the "Act") against the order of the Tribunal dated 25.5.1998 for the assessment year 1989 -90.
(2.) THE applicant was engaged in the business of manufacture and sale of Hard Coke. It is claimed that the manufactured Hard Coke was not liable to tax because it was manufactured out of the tax paid coal and both coal and Hard Coke are the same commodities. The claim of the applicant has been denied on the ground that both coal and Hard Coke are two different commodities and the applicant being manufacturer of Hard Coke is liable to tax. Being aggrieved by the assessment order, the dealer/opposite party filed the appeal before the Deputy Commissioner (Appeals), Trade Tax, Varanasi which has been rejected vide order dated 15.11.1995. The dealer filed second appeal before the Tribunal. The Tribunal by the impugned order allowed the appeal and declared the turnover of Hard Coke as non -taxable. The Tribunal held that the coal and Hard Coke are not a different commodity but are the same commodity and since it is made out of the tax paid coal the Hard Coke is not further liable to tax.
(3.) HEARD Sri B.K. Pandey, learned Standing Counsel for the applicant and Sri Piyush Agrawal, learned Counsel appearing on behalf of the opposite party.;