SUPER ELECTRONICS Vs. COMMISSIONER TRADE TAX

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 09.09.1999 for the assessment year 1994-95 under the Central Sales Tax Act (hereinafter referred to as "Central Act)

(2.) Applicant was carrying on the business of electronics goods. For the assessment year 1994-95, applicant disclosed the taxable inter-State sales at Rs. 15.01.9747-. The dispute relates to the rate of tax on the turn over of Rs. 1,45,000 -. It was assessed to tax @ 10% whereas the applicant had admitted the liability of tax @ 4% under the notification No.TT-II-3407/XI-9(116)-94-Act-74/56-Order-94, dated 01.10.1994. In respect of the aforesaid sales Form 'C' was not furnished but in view of the aforesaid notification, issued in exercise of powers under Section 8(5) of the Central Act even in the absence of Form 'C' it is claimed to be taxable (a) 4%, According to the assessing authority, the notification No.TT-II-3407/XI-9(116)-94-Act- 74/56-Order-94, dated 01.10.1994 issued in exercise of powers under Section 8(5) of the Act is not applicable to the applicant case, in as much as it was applicable to the goods liable to tax @ 4% under U.P. Trade Tax Act while the electronic:, goods was liable to tax @ 4% + 1% surcharge, i.e. 5%. This view of the assessing authority has been upheld in first appeal as well as in second appeal.

(3.) Heard learned Counsel for the parties.