SAURASHTRA CHEMICALS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These are three revisions have been preferred under Section 11 of U.P. Trade Act, 1948 (in short called "the Act") relating to the assessment years 1983-84, 1984-85 and 1985-86. Heard Sri Rajes Kumar, learned Counsel for the applicant-revisionist as well as Sri KM. Sahai, learned Standing Counsel for the revenue/Commission trade tax/State Government.

(2.) The brief facts necessary for adjudication are that appellant is a public limited company with its head office at Porbandar and sales depot at Kanpur. According to the appellant/revisionist, it deals in soda ash, soda caustic and soda bicarbonate, etc. The head office transfers the goods to the sales depot/appellant against form F and form XXXI. Goods transfer advices are issued by the head office in round figures. During the assessment year 1983-84, although the assessing authority accepted the gross turnover, but at the same time, enhanced the net turnover by admission of cartage disallowing form 3 Kha and lastly by taxing the sale of soda bicarb at the rate of 8 per cent. During the assessment years 1984-85 and 1985-86, the assessing authority accepted the gross turnover but the turnover of soda bicarb amounting to Rs. 12,45,439.10 and Rs. 21,15,308.85 respectively was also assessed at the rate of 8 per cent treating the same as chemical. Three appeals were filed by the appellant against the said assessment orders before the learned Deputy Commissioner (Appeals), Sales Tax, all the three appeals were dismissed on common point. Feeling aggrieved with the aforesaid impugned orders, the appellant has filed the present three second appeals before this Tribunal.

(3.) Since the main dispute in all the three appeals is with regard to the taxability of soda bicarb, therefore these are being disposed of by this common judgment.