COMMISSIONER TRADE TAX Vs. VISHAL SCRAP TRADERS

JUDGEMENT

(1.) Raising short controversy the present revision which relates to the assessment year 1987-88 has been filed by the Commissioner of Trade Tax challenging the legality and propriety of the order of the Tribunal, dated 22nd April, 1997 passed in Second Appeal No. 623 of 1997.

(2.) The facts of the case are not much in dispute. The dealer/opposite party carries on the business of purchase and sale of iron scrap purchased dealer/opposite party from the registered dealers outside the State thereafter it is soled by the dealer/opposite party to another registered dealer out side the State of U.P. The rate of taxability to such sales outside the State of U.P. is presently involved in the revision.

(3.) The dealer/opposite party has admitted the tax liability on the central sales at the rate of 1% in view of the notification No. 3618, dated 1st July 1969 issued by the Stale Government I under Section 8 (5) of the Central Sales Tax Act.