TATA CHEMICALS LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Sales Tax act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 07.12.1992 relating to the assessment year 1992-93 under the U.P. Sales Tax Act.

(2.) Applicant was carrying on the business of manufacture and sales of fertilizer and applied for registration under Section 7(2) of Central Sales Tax Act. Few items for which the registration was applied were iron, steel and cement which according to the applicant were required for use in the construction of chimney, ammonia silo and prilling towers. Assessing authority refused to grant the registration for iron, steel and cement required to be used for construction of chimney, ammonia silo and prilling towers on the ground that these were not the items used in the manufacture of fertilizer. First appeal, filed by the applicant was rejected Tribunal has also rejected the appeal.

(3.) Heard learned counsel for the parties.