COMMISSIONER TRADE TAX Vs. MITTAR SEN INDUSTRIES

JUDGEMENT

(1.) These four revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 31.07.1996 relating to the assessment years 1981-82, 1982-83 and 1983-84 and order dated 19.7.1996 for the assessment year 1985-86 under the U.P. Trade Tax Act respectively.

(2.) Dealer/Opp. Party (hereinafter referred to as 'Dealer') was involved in converting the Aluminum Rod into Aluminum Wire of lower gauge. Aluminum rod was tax paid in U.P.. There was no dispute in this regard. Question involved in the present revision is whether the Aluminum Wire which was drawn from Aluminum Rod, on which, tax was paid, is liable to tax again. Tribunal following the decision of this Court in the case of International Electrodes, Hapur, Ghaziabad v. Commissioner of Sales Tax, reported in 1989 UPTC page 1041, held that Wire drawn out of wire rod on which, tax has already been paid, is not liable to tax again. This court relied upon the Circular issued by the Commissioner of Trade Tax dated 21.12.1981.

(3.) Heard Counsel for the parties.