HINDUSTAN METAL WORKS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) This is a writ petition under Article 226 of the Constitution directed against the order of the Judge (Appeals) Sales Tax and the Judge (Revisions) Sales Tax in respect of the assessment years 1954-55 and 1955-56, dismissing the appeal filed by the petitioner in default of appearance and the confirmation of that order by the Judge (Revisions).

(2.) The facts leading up to this petition need not be referred to except in the baldest outline for the reason that the question which arises here primarily concerns the interpretation to be placed on Section 9 of the U. P. Sales Tax Act, hereinafter referred to as the Act (which is analogous to Section 31 of the Indian Income-tax Act, 1922) and Rule 68(5) of the U. P. Sales Tax Rules, hereinafter referred to as the rules.

(3.) The petitioner is a partnership firm carrying on business of fabricating and casting of nonferrous metal alloys for sale. The principal place of business is at Hathras. The petitioner was assessed to sales tax for the assessment years 1951-52 and 1952-53. The claim of the petitioner that the sales of copper, tin, nickel and zinc or any alloy containing any of these metals was exempt from levy of sales tax under notification No. ST-3085/X-902(16), 49 dated 3rd August, 1949, issused under the U.P. Sales Tax Act, was not accepted by the Sales Tax Officer. The Judge (Appeals) Sales Tax allowed the appeal of the petitioner against the assessment order aforesaid and upheld the contentions of the petitioner that the said alloy was exempt. The department filed revisions against the aforesaid appellate orders before the Judge (Revisions), who upheld the order of the Judge (Appeals) for the assessment for 1951-52. The department filed a reference to this Court against the aforesaid order of the judge (Revisions) and that reference is still pending. The revision of the department against the order of the Judge (Appeals) for the assessment year 1952-53 is still said to be undisposed of by the Judge (Revisions) because of the aforesaid reference pending in this Court in respect of the previous year.