J.K. ENTERPRISES Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Tribunal, dated February 17, 1994 relating to the assessment year 1982 -83 under the Central Sales Tax Act, 1956.

(2.) SHORT question involved in the present revision is whether the turnover of refined rapeseed oil and refined mustard oil for Rs. 2,51,568 was liable to tax at one per cent under the Central Sales Tax Act under Notification No. ST -II -1376/X -902(63) -50, dated April 1, 1968. The assessing authority levied the tax on the aforesaid sales at 10 per cent and held that under the Notification No. ST -IM376/X -902(63) -50, dated April 1, 1968, the sale of rapeseed oil and mustard oil are liable to tax at one per cent and not the turnover of refined rapeseed oil and refined mustard oil. First appeal filed by the applicant was rejected. Tribunal also rejected the second appeal, filed by the applicant.

(3.) I have perused the order of the Tribunal and the authorities below. Notification No. ST -II -1376/X -902(63) -50, dated April 1, 1968 reads as follows: Whereas the State Government is satisfied that it is necessary so to do in the public interest. Now, therefore, in exercise of the powers under Sub -section (5) of Section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), the Governor is pleased to direct that, with effect from April 1, 1968, the tax payable under the said Act by any dealer having his place of business in Uttar Pradesh in respect of sale by him from such place of business of rapeseed oil and mustard oil in the course of inter -State trade or commerce shall be calculated at the rate of one paisa per rupee.