Rajes Kumar, J. - (1.)This is a revision filed by the applicant-assessee under Section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act") against the order of the Tribunal dated February 4, 1991 relating to assessment year 1979-80.
(2.)The brief facts of the case are that the applicant had purchased bricks and sold them after converting into small pieces in the form of gitti. Before the assessing authority, the applicant claimed that the bricks were purchased after paying tax, therefore, the gitti made out of such bricks, was not liable to tax. Assessing authority levied tax on the gitti on the ground that the conversion of bricks into gitti was manufacturing process and the applicant being a manufacturer, was liable to tax on the gitti. First appeal filed by the applicant was rejected. Applicant filed second appeal before the Tribunal which was also rejected.
(3.)I have heard Sri P. Agarwal, learned counsel for the applicant and learned Standing Counsel.