SHREETRON INDIA LIMITED Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) Present two revisions under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the "Act') are directed against the order of the Tribunal dated 1st March, 2000 relating to the assessment year, 1996-97 both under the U.P. Trade Tax Act and Central Sales Tax Act.

(2.) The short question involved in both the aforesaid revisions relate to the rate of tax on the copper busbars, which is also called as copper flats. It was explained by the applicant that the copper busbars have been sold to the department of Telecommunication and is used in Telephone Exchange for the purposes of reduction of interruption. It was claimed that the copper busbar is metal and liable to tax under the Notification No. ST-I1-1225/1-9 (94)/91-U.P. Act-XV-48-Order-92, dated 31st March, 1992 at the rate of 2.5 percent including surcharge. Assessing authority has not accepted the claim of the applicant and has assessed the turnover of the copper busbars at the rate of 10 percent under the Notification No. ST-II-'3097/XI-9 (94)/91- U.P. Act-XV-48-Order-92, dated 31st July, 1992 inasmuch as the assessing authority was of the view that the copper busbars is required for generation, distribution and transmission of energy. The view of the assessing authority has been upheld in first appeal and by the Tribunal.

(3.) Heard learned Counsel for the parties.