CHHATA SUGAR CO LTD Vs. COMMISSIONER TRADE TAX

JUDGEMENT

(1.) These ten revisions bearing Nos. 891 to 900 of 1999 have been filed by the assessee-applicant against a common order dated September 25, 1999 passed by the Trade Tax Tribunal, Bench 4, Agra in Second Appeal Nos. 41 of 1995 [1985-86] State, 42 of 1995 [1985-86] Central, 43 of 1995 [1986-87] State, 44 of 1995 [1986-87] Central, 268 of 1993 [1987-88] State, 269 of 1993 [1987-88] Central, 85 of 1994 [1988-89] State, 84 of 1994 [1988-89] Central, 516 of 1994 [1989-90] State and 517 of 1994 [1989-90] Central. The applicant is a sugar mill and is engaged in the business of manufacture and sale of sugar. For the consecutive assessment years 1985-86 to 1989-90 both under the U.P. and Central Sales Tax Acts, the applicant did not admit any tax liability on gunny bags purchased by it for the packing of sugar as according to it sugar being exempt from levy of sales tax and the applicant having not charged the price of gunny bags separately from its customers, there was no liability for payment of sales tax on the gunny bags which were used in the packing of sugar. The assessing authority did not accept the claim put forward by the applicant and imposed sales tax on the value of the gunny bags treating it to be an implied sale.

(2.) The first appeals filed by the applicant were dismissed by the first appellate authority which orders have been upheld by the Trade Tax Tribunal, Bench 4, Agra in second appeals filed by the applicant vide order dated September 25, 1999. The applicant is aggrieved against the aforesaid order of the Tribunal.

(3.) I have heard Shri V.K. Birla, learned counsel appearing for the applicant and Shri B.K. Pandey, learned Standing Counsel, who represented the respondent.