COMMISSIONER TRADE TAX Vs. OFFICE AIDS

JUDGEMENT

(1.) Present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as "Act" ) is directed against the order of tribunal dated 18.10.1996 for the assessment year 1989-90.

(2.) The controversy involved in the present revision relates to the taxability of metallic measuring tape. According to the dealer/opposite party (hereinafter referred to as "Dealer") it was not liable to tax being survey instrument under the notification No. ST-11-3714/X-6(1)-85 U.P. Act-15/48-Order-85 dated 05.06.1985 while the case of the department is that it is not a survey instrument.

(3.) Dealer was carrying on the business of calculators and metallic measuring tapes. Metallic measuring tape had been claimed as survey instrument and non-taxable under Notification No. ST-II-3714 X-6(1)-85 U.P. Act-15/48-Order-85 dated 05.06.1985. The claim of the dealer has not been accepted and it had been assessed as an unclassified item. First appellate authority has also rejected the claim of the dealer Dealer filed second appeal before the Tribunal. Tribunal allowed the appeal and accepted the claim of the dealer so far as metallic measuring tape is concerned. Tribunal has held that. metallic measuring tape is used for technical education and for the measurement of distances at the time of survey and accordingly, held exempted from tax under the notification No. ST-II-3714/X-6(l )-85 U.P. Act-15/48-Order-85 dated 05.06.1985.