COMMISSIONER SALES TAX Vs. TRUTUF SAFETY GLASS INDUSTRIES

JUDGEMENT

(1.) The present revision arises out of proceedings under Section 4-B of the U.P. Sales Tax Act (hereinafter referred to as the Act) for the assessment year 1986-87. The dealer opp. party deals in the manufacture of automobiles toughened safety glass parts including wind screen, doors screen, side screen and back screen etc. The application for grant of recognition certificate under Section 4-B (_) -(_} was filed in respect of notified goods mentioned in annexure-3 of the notification No. 7551 dated 31st of December, 1976. The Assessing Authority by the order dated 22.12.1987 granted recognition certificate with respect of "Automobile Safety Toughened Glass" whereby the dealer opp. party was authorized to purchase raw material and packing material at the concessional rate of tax at 4 per cent.

(2.) The dealer opp. party felt aggrieved by this order as total exemption of sales tax on the purchases of raw material and packing material was not granted. An appeal under Section 9 of the Act was filed which was allowed by the Assistant Commissioner (Judicial) by the order dated 11th of January, 1989. As a result of the appellate order, the recognition certificate was directed to be amended to the effect that the dealer opp. party would be entitled to purchase raw material and packing material without payment of any sales tax on such purchases. This order has been confirmed in second appeal by the Tribunal in second appeal No. 55 of 1989, which is subject matter of the present revision.

(3.) Heard the counsel for the parties and perused the record.