LIPTON INDIA LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These two revisions under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act" are directed against the order of Tribunal dated 15.12.1992 for the assessment years 1984-85 under the U.P. Sales Tax Act and under the Central Sales Tax Act arising from the proceeding under Section 21 of the Act.

(2.) Applicant was involved in the manufacturing poultry feed and cattle feed. It appears that the applicant had purchased D Oiled Cakes during the year under consideration and claimed exemption on such purchases. Assessing authority granted the exemption on the purchase of D Oiled Cakes appears to be treating it as cattle fodder under the Notification No. St-II-2994/X-6(7)-73, dated 03.04.1975. Proceedings under Section 21 of the Act were initiated on the ground that during the year under consideration, there was a specific notification for D Oiled Cakes No. ST-II-5787/X-10(1)/80-U.P. Act 15/48-Order-81, dated 07.09.1981, which levis tax @ 4% at the point of first purchase. Assessing authority levied the tax on the purchases of D Oiled cake and also treated the tax levied as admitted tax and demanded interest under Section 8(1) of the Act. First appeals filed by the applicant were rejected. Applicant filed second appeals before the Tribunal, which were also rejected.

(3.) Heard learned counsel for the parties.