REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER, TRADE TAX Appellant

V/S

ELMECH ENGINEERS Respondents

Referred Judgements :-

INDUSTRIAL MACHINERY MANUFACTURER P. LTD. V. STATE OF GUJARAT [REFERRED TO]
YARMOUTH V. FRANCE [REFERRED TO]
HINTON V. MADEN AND IRELAND LTD. [REFERRED TO]
CIT V. TAJ MAHAL HOTEL; INDLAND REVENUE COMMISSIONERS V. BARCLAY CURLE AND CO. LTD. [REFERRED TO]
JARROLD V. JOHN GOOD AND SONS LTD. [REFERRED TO]
SHAKTI LACE FACTORY V. COMMISSIONER OF SALES TAX [REFERRED TO]
CST V. TEK INVEST (INDIA) PVT. LTD.,HARIDWAR [REFERRED TO]
ENGINEERING TRADERS V. STATE OF U.P. [REFERRED TO]
SNOW WHITE INDUSTRIES,RISHIKESH V. CTT [REFERRED TO]
CONCRETE SUPER PIPE V. STO [REFERRED TO]
MAHALAKSHMI POLYPLAST (P) LIMITED V. STATE OF U.P. [REFERRED TO]
KRISHI UTPADAN MANDI SAMITI V. PILIBHIT [REFERRED TO]
D.B.BHANDARI V. STATE OF MYSORE [REFERRED TO]
ORISSA AGRO INDUSTRIES CORPORATION LTD. V. STATE OF ORISSA [REFERRED TO]
COMMISSIONER OF INCOME TAX V. MIR MOHD. [REFERRED TO]
CORPORATION OF CALCUTTA V. CHAIRMAN OF THE COSSIPORE MUNICIPALITY AND CHITPORE MUNICIPALITY [REFERRED TO]
T.S. BALARAM,INCOME-TAX,COMPANY CIRCLE IV,BOMBAY V. VOLKART BROTHERS AND ORS. [REFERRED TO]
K.B. DHONI V. STATE OF KARNATAKA [REFERRED TO]
INCOME TAX OFFICER TUTICORIN VS. T S DEVINATHA NADAR [REFERRED TO]
COMMISSIONER OF INCOME TAX PUNJAB VS. KULU VALLEY TRANSPORT CO PRIVATE LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX WEST BENGAL II CALCUTTA VS. NAGA HILLS TEA CO LIMITED [REFERRED TO]
SCIENTIFIC ENGINEERING HOUSE PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX ANDHRA PRADESH [REFERRED TO]
UNION OF INDIA VS. INDIAN CHARGE CHROME [REFERRED TO]
STATE OF MAHARASHTRA VS. BRADMA OF INDIA LTD [REFERRED TO]

JUDGEMENT

(1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 14.03.2002 for the assessment years 1996-97, 97-98 and 98-99.

(2.) Dealer/opposite party (hereinafter referred to as "Dealer") was carrying on the business of diesel generator set. Dispute relating to the rate of tax applicable to the diesel generator set. Claim of the dealer was that it was liable to tax as machinery. For the assessment year 1996-97, assessing authority levied the tax on the sale of diesel generator set treating it as an unclassified item. For the assessment year 1997-98 in the original assessment proceeding, the claim of the dealer was accepted and the diesel generator set was taxed as machinery. Later on assessing authority rectified its order under Section 22 of the Act and imposed the tax as an unclassified item. For the assessment year 1998-99 assessing authority levied the tax on diesel generator set under entry of "All electrical goods..... filament lighting bulbs" @ 10% treating it as plant required for generation of electrical energy". Against the orders passed by the assessing authority, appeals have been filed which were rejected. Dealer filed second appeals before the Tribunal, which were allowed. Tribunal held that "Diesel generator set" liable to tax as "machinery". Tribunal further held that for the assessment year 1997-98 order passed under section 22 of the Act rectifying original order levying tax on the generator set as an unclassified item was erroneous being passed on account of change of opinion, in as much as there was no mistake apparent on the fact of record. In all the three revisions following questions have been raised:

(3.) Heard learned counsel for the parties.

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COMMISSIONER TRADE TAX Vs. ELMECH ENGINEERS

Referred Judgements :-

JUDGEMENT

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