COMMISSIONER TRADE TAX Vs. MITTER SEN INDUSTRIES

JUDGEMENT

(1.) These five revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 18.06.1997 for the assessment years 1984-85 (UP.). 1985-86 (Central), 84-85 (Central), 86-87 (Central) and 86-87 (U.P.).

(2.) In all the revisions common question has been raised, whether the aluminium wire manufactured/drawned from the tax paid aluminium rod is liable to tax. However, this question only arises in Trade Tax Revision No. 105 of 1997 and 134 of 1997 relating to the assessment years 1984-85 (U.P.) and 86-87 (U.P.). This question does not arises in other revisions which relates to the assessment under the Central Sales Tax Act.

(3.) In Revision No. 105, 107 and 114 of 1997 a common question involved is "whether the Tribunal was legally justified in imposing the tax on Boric Acid as medicines instead of chemical ?"