KAMAL BISCUIT FACTORY Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) This is a revision by the assessee against the order of the Sales Tax Tribunal, Aligarh Bench, Aligarh, dated 25th May, 1984.

(2.) The only question for consideration in this revision is : whether the turnover of bread and biscuits relating to the assessment year 1980-81 is liable to tax. The assessee claims to be an institution certified by the U. P. Khadi and Village Industries Board, Kanpur, for manufacture and sale of biscuits and as such the claim is that it has been exempted by Notification No. S. T. II-5025/X-6(12)-79 dated 30th June, 1979 published in U. P. Gazette, Extraordinary, 1979. The assessing officer, however, took the view that manufacture of bread and biscuits was not exempt under the aforesaid notification, and therefore, the turnover of bread and biscuits was brought to tax. On appeal the Assistant Commissioner (Judicial) [briefly the AC (J)] accepted the contention of the assessee. On appeal by the Revenue, the order of the AC (J) was reversed by the Tribunal. The view taken by the Tribunal was that according to the Notification No. 5025 dated 30th June, 1979 exemption could be claimed only in regard to processing of cereal and pulses and not in regard to manufacture of bread and biscuits. This is how the order of the assessing officer was restored by the Sales Tax Tribunal.

(3.) Aggrieved the assessee has come up in revision to this Court against the order of the Sales Tax Tribunal. Notification No. 5025 was issued by the U. P., Government in Hindi and exemption was provided thereunder for as many as 21 items. Item No. 10 of the Hindi notification is as follows : Anaj avem dal ki, kutayee, chhatayee aur safayee adi (processing).