COMMISSIONER TRADE TAX Vs. VISHAL TRADERS

JUDGEMENT

(1.) Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 10th September, 1996 relating to the assessment years. 1988-89, 1989-90 and 1990-91.

(2.) In all the three revisions, dispute relates to the rate of tax on the savei rope, Claim of the dealer was that it was liable to tax under the entry of "Jute and hemps goods" and, accordingly, admittedly the liability of tax at the rate of 6.6 percent for the assessment year 1988-89. Assessing authority accepted the claim of the dealer and levied the tax in the assessment order passed under Section 7 read with Rule 41 at the rate of 6.6 percent. Subsequently, with the view that it was liable to tax as an unclassified item at the rate of 8.8 percent, tax has been levied under Section 22 of the Act. For the assessment year, 1989-90 also in the original assessment proceeding, claim of the dealer has been accepted and tax at the rate of 6.6 percent was levied. However, with the view that it was liable to tax as an unclassified item an order under Section 21 was passed and tax at the rate of 8.8 percent was levied. However, for the assessment year. 1990-91. in the original assessment proceeding, assessing authority has not accepted the claim of the dealer and levied the tax treating Savai rope as an unclassified item. Matter went to the Tribunal. In second appeal Tribunal held that savei rope is a badh and it is also known as Kash badh in Orissa. Tribunal held that there is no difference in savei badh, badh and kash badh so far as product is concerned and only name is different and, accordingly, held that they are liable to tax under the entry of "Jute and hemps goods" at the rate of 6.6 percent and, accordingly excess tax levied has been deleted.

(3.) Heard learned Standing Counsel.