COMMISSIONER, TRADE TAX Vs. CONTENENTAL CHEMICAL CO

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 24.12.1998 for the assessment year 1988-89.

(2.) Dealer/opposite party (hereinafter referred to as "Dealer") was carrying on the business of chemicals, Soda, Starch etc. The dispute relates to the rate of tax on the turn over of starch. According to the dealer, turn over of starch was liable to tax @4% under the entry "Aata, Maida and Suji" It is claimed that starch was a maize flour and edible by human being. Assessing authority, however, taxed starch @6.6% including surcharge as washing material. Claim of the dealer was however, accepted by the first appellate authority and by the Tribunal.

(3.) Heard learned Counsel for the parties.