MAHABIR UDYOG SANSTHAN Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as 'Act') are directed against the order of Tribunal dated 28.05.1999 relating to assessment years 1992-93 both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act.

(2.) Applicant is a Society registered under the provisions of the Societies Registration Act and is also registered under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. Applicant is engaged in the manufacture and sales of Generators since 01.12.1992. It is certified by the U.P. Khadi and Gramodyog Board, Lucknow vide Certificate dated 10.12.1992.

(3.) Applicant claimed exemption on its product from the payment of trade tax under the Notification No. ST-II-7037/X-7 (23)/83-U.P. Act 15-48-Order-85, dated 31.1.1985. The Assessing Authority passed assessment orders both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act and declared the turnover non taxable. The Deputy Commissioner (Executive) initiated a proceeding under Section 10-B of the Act on the ground that under the Notification No. ST-II-7037/X-7 (23)/83-U.P. Act 15-48785 dated 31.1.1985, the items of "Black smithy" is only exempted from tax and Generator does not come within the purview of "Gold Smithy" item. After giving opportunity to the applicant, orders under Section 10-B of the Act were passed and tax on the turnover of Generator was assessed to tax both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. Applicant filed appeals before the Tribunal. The Tribunal by the impugned order dismissed the appeals, 1 he Tribunal held that the applicant was not able to establish that it had a power connection of less than 10 Horse Power. It has been further held that the Generator does not come within the item of "Black Smithy".