AMAR JYOTI INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These two revisions are directed against the common order dated 9th February, 1993, passed by the Sales Tax Tribunal, Agra in two connected second appeal Nos. 324 of 1989 and 314 of 1991 for U.P. and Central respectively.

(2.) The dispute relates to the assessment year 1984-85 (U.P, and Central), The applicant is a registered dealer engaged in the business of oils oil cakes and organic fertilizers etc. The acceptance of the account books for the relevant assessment years is not in dispute, However, the Asstt. Commissioner (Assessment) on examination of the account books rejected the claim of the applicant regarding non taxability of sale of pulsa de-oiled cake amounting to Rs. 19,528/- and lumba de-oiled cake amounting to Rs. 5880/- and subjected to these two sales at the rate of 4%, rejecting the claim that they were cattle fodder or organic fertilizer in respect of turn over relating to U.P. Similarly, it rejected the claim of the dealer/applicant with regard to inter State sales of aforesaid two items and levied the tax under the Central Sales Tax Act for the assessment year in question. The assessing authority, besides rejecting the claim of exemption from tax of the aforesaid two items, imposed interest also under Section 8(1) of the U.P. Sales Tax Act. The said orders have been confirmed by the Tribunal by the order under revision.

(3.) Since the common questions of fact and law are involved in both these revisions, they were heard together and are being disposed of by a common order.