COMMISSIONER TRADE TAX Vs. NAYEEM STEEL TRUNK WORKS

JUDGEMENT

(1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 13.09.1995 relating to the assessment years 1986-87, 88-89 and 90-91.

(2.) In all the three revisions, following common question has been raised: "Whether on the facts and in the circumstances as stated above the Trade Tax Tribunal was legally justified to hold that trunks made of tin or iron steel are taxable at the rate of 4% and falls under the entry No. 12 of the notification No. 5785 dt. 7-9-81 containers made of tin or iron or steel despite the fact that the notification No. 3557 dt. 31-5-85 it was removed from the entry No. 44 of the Notification No. 5785 dt. 7-9-81 thus becoming an unclassified item, taxable at the rate of 8%. ?"

(3.) Dispute relates to the taxability of trunk made of iron steel. Tribunal treated it taxable under the entry of "Container made of tin, iron or steel (a) 4%". According to the revenue, it is liable to be taxed (2) 8% as an unclassified item.