TUDOR INDIA LIMITED Vs. STATE OF U.P.

JUDGEMENT

(1.) THE petitioner is a Public Limited Company incorporated under the Indian Companies Act and is engaged in the business of selling of different kinds of batteries.

(2.) FOR the assessment year 2001 -02 under the U.P. Trade Tax Act (hereinafter referred to as the "Act") the assessing authority passed an assessment order dated 17.9.2004 subjecting trade tax on the sale of automotive batteries @ 12% and for the sale of tractor batteries @ 5% and for stationery batteries/inverters etc. @ 10%.

(3.) A perusal of the aforesaid notification indicates that parts and accessories and attachment of tractors of all kinds other than tyre, tube, spark plug and tractor trollies is taxable @ 5%. The assessing officer, on the basis of this notification dated 15.1.2000, treated sale of tractor batteries as part/accessory of a tractor and imposed 5% as tax.