COMMISSIONER OF SALES TAX Vs. RUCHICA ENTERPRISES

JUDGEMENT

(1.) This revision has been preferred by the Commissioner of Sales Tax against the judgment dated 16th February, 1984, passed by the Sales Tax Tribunal, Meerut Bench, Meerut, relating to the assessment year 1970-71.

(2.) The respondent-assessee carried on the business in copper plate electrolytic. judgment assessment was passed. First appeal filed by the assessee succeeded and the matter was remanded back to the assessing authority. On remand the books of account were accepted by the assessing authority. However, copper plate electrolytic were subjected to tax by the Sales Tax Officer at the rate of 0.6 per cent. Feeling aggrieved against the aforesaid order a revision was filed by the Commissioner of Sales Tax which was subsequently converted into a second appeal. The appeal was dismissed and it is this order that has been sought to be challenged in the instant revision.

(3.) Learned standing counsel appearing for the revenue has argued that in view of Notification No. S.T.-2104/X-902(16)-52 dated 21st May, 1963, the rate of tax should have been charged at the rate of 3 per cent and not at 0.5 per cent. The said notification reads as under : In exercise of the powers conferred by second proviso to Sub-section (1) of Section 3 of the Uttar Pradesh Sales Tax Act, 1948 (U. P. Act No. XV of 1948), the Governor of Uttar Pradesh is pleased to enhance, with effect from the date of publication of this notification in the Gazette the rate of sales tax in respect of the turnover of wares made of any metal or alloy other than brass or aluminium, from two paise per rupee to three paise per rupee at all points of sale.