COMMISSIONER SALES TAX Vs. JAGANNATH DUDADHAR

JUDGEMENT

(1.) This revision is directed against the order dated 21-5-1993 passed by the Trade Tax Tribunal, Aligarh in Second Appeal No. 484 of 1992.

(2.) The dealer opposite party deals in various Petroleum product. It has disclosed its turnover for the assessment year 1990-91 (Central) worth Rs. 6,99,92,448.70 and admitted tax to the tune of Rs. 16,13,422/-. The dispute in the present revision is confined only to the rate of tax with regard to the turnover of Rs. 2,98,93,464/- of petroleum product. The dealer admitted the tax liability at the rate of 1% on the basis of Notification No. ST-11-2051(2)(3)/88 dated 13-9-1990. This notification was amended by Notification No. 2380 dated 30-11-1990. Under this amended Notification the commodity in question was taxable @ 4%. The assessing authority levied tax @ 4% under the amended notification on the turnover for the period December 1990 to March 1991. The said order was confirmed by the first appellate authority but UK Tribunal in the aforesaid Second appeal set aside the levy of tax @ 4% on the basis that the subsequent notification was published in the official gazette, but was not made available to the public at large. Therefore the said notification shall not be effective from the date of publication in the gazette but from the date when it is made available to the public. Challenging the validity, legality and propriety of the order of the Tribunal, present revision petition has been filed.

(3.) Heard learned Standing Counsel for the department and Sri Piyush Agarwal, learned counsel for the dealer opposite party.