INDO INTERNATIONAL INDUSTRIES Vs. COMMISSIONER OF SALES TAX UTTAR PRADESH

JUDGEMENT

(1.) This appeal by special leave raises the question whether hypodermic clinical syringes could be regarded as 'glassware' under Entry No. 39 of the First Schedule to U. P. Sales Tax Act, 1948

(2.) The facts giving rise to the question lie in a narrow compass. The appellant firm (hereinafter called the assessee) manufactures and sells hypodermic clinical syringes. For the assessment year 1973-74 the assesses filed a return disclosing net U. P. sales of such syringes at Rs. 95,065/- The disclosed turnover was accepted by the Sales Tax Officer, Sector III Muzaffarnagar, but -as regards the rate of tax the assessee contended that the clinical syringes in respect of their turnover of Rs. 91,513/- up to November 30, 1973 should be regarded as an unclassified item and taxed at the rate of 31/2% or at 4% as "hospital equipment and appariatus" under Entry 44 of the First Schedule to the Act and on the turnover of Rs. 3,552/- for the period from December 1, 1973 to March 31, 1974 at the rate of 7% as an unclassified item. The Sales Tax Officer, however, treated the syringes as "glassware" and taxed the entire turnover of Rs. 95,065/- at the rate of 10% under Entry No. 39 of the First Schedule. The said assessment was upheld in appeal by the Assistant Commissioner (Judicial), Sales Tax. Muzaffarnagar and also in revision by the Additional Judge (Revision), Sales Tax, Saharanpur on August 16, 1979. It is this view taken by the assessing authorities as well as by the Additional Judge in revision that is being challenged by the assesses before us in this appeal.

(3.) It may be stated up to November 30, 1973 there were two competing entries in 'the First Schedule to the U. P. Sales Tax Act so far as the item in question is concerned, namely. Entry 39 which ran: