SUSHILA INDUSTRIES Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These two revisions are against the common order of the Trade Tax Tribunal, Ghaziabad, dated 8-11-1994. The dispute relates to the assessment years 1986- 87 and 1987- 88. The applicant is carrying on the business of manufacturing marble tiles, stone, strips out of marble block. It manufactures strips of different sizes and varying in different thickness out of the marble block which are used in walls and flouring. In this" process by cutting strips out of marble block some time small pieces of marble come out due to breaking etc. These pieces are commercially known as "Carazi."

(2.) The main controversy involved in these two revisions are about the rate of taxability of marble strips. The department has taxed marble strips treating them as marble tiles under the Notification No. 5784 vide Entry- 67 which reads as follows: " Tiles of all kind other than earthen roofing tiles-M. O.R.I. Taxable @12% The case of the dealer applicant is that these items are liable to tax under Entry No. 40 of Notification No. 5785, which reads as under: "40- Ramraj, Geru, Surkhi, Sand, Lime, Bajri, Marble-chips, Moram, Gitti, Kankar Stone ballast, stone and Articles of stone except of Glazed stone. ...Sale to consumer at: the rate of 6%."

(3.) Both the notifications are of the same date i.e. 7-9-1991. Besides the aforesaid question, the question with regard to rejection of books of account and enhancement of turnover has also been raised in both the revisions.