COMMISSIONER TRADE TAX Vs. M P UDYOG LIMITED

JUDGEMENT

(1.) These five revision under Section 11 of the U. P. Trade Tax Act (hereinafter referred to as the "Act" ) are directed against the orders of the Tribunal dated 26.10.1995, 11.12.1995 and 29.02.1995 relating to the assessment years, 1998-79, 1979-80, 1984-85 both under U.P. Trade Tax and Central Sales Tax Act.

(2.) The only question involved is whether acid oil obtained , in the process of manufacturing of vanaspati ghee is liable to tax as "All kinds of oil or as an unclassified item. Dealer/opposite party (hereinafter referred to as "Dealer" ) claimed it; taxable as: "All kinds of oil at the rate of 4 percent while the assessing authority levied the tax as an unclassified item. Tribunal accepted the claim of the dealer and held acid oil taxable at the rate of 4 percent under the entry of All kinds of oil Acid oil is obitained in the process of manufacturing of vanaspati ghee while retining the vegetable oil as a residue which is used mainly in the manufacturing of lower grade of soap as a raw material.

(3.) Heard learned counsel, for the parties