Rajes Kumar, J. - (1.) THESE are two revisions one filed by the dealer and another filed by the Commissioner of Trade Tax, U.P., Lucknow against the order of the Tribunal dated 4.3.2002 for the assessment year 1996 -97.
(2.) THE dealer had purchased used/burnt mobil oil and after its refining sold the mobil oil. The process of refining mentioned in the Tribunal's order is, that used oil were heated and mixed with sulphuric acid and phirfull by which the impurities were settled at the bottom and the oil became free from impurities. The claim of the dealer was that it had purchased used oil from unregistered dealer and the process of cleaning of such oil does not amount to manufacturing. Therefore, neither the purchases of used oil nor the sale of mobil oil was liable to tax. The assessing authority had levied the tax on the purchases of used oil under Section 3AAAA of the Act and levied the sales of mobil oil treating it as manufactured product. Being aggrieved by the impugned order, the dealer filed appeal before the Deputy Commissioner (Appeals), Meerut. The Deputy Commissioner (Appeals), Meerut accepted the contention of the dealer in part. He has accepted that in cleaning no manufacturing process was involved and, accordingly, held that sale of mobil oil was not liable to tax but had confirmed the levy of tax on the purchases of used/burnt oil under Section 3AAAA of the Act.
(3.) BEING aggrieved by the order of the Deputy Commissioner (Appeals), the dealer as well as the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order upheld the view of the Deputy Commissioner (Appeals) in this regard.;