ANANYA AGRA REFRIGERATION Vs. COMMISSIONER, 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 04.02.2006 relating to assessment years 1999-2000 and 2000-01 both under the U. P. Trade Tax Act.

(2.) The questions involved in the present revisions relates to the taxability of Compressor and rate of tax applicable on it.

(3.) Applicant had purchased Compressor from M/S Kirloskar Pneumatic Company Limited, Purandhar, District Pune. Before the Assessing Authority, applicant claimed that the Compressor purchased by it is a machinery, thus, liable to tax @ 7.5% under the Notification No. TIF-2-2375/X1-9 (251)/97-U. P. Act-15-48-Order-98, dated 23.11.1998 and @ 8% under the Notification No. KA-; NI-2-100/XI, dated 15.1.2000. The Assessing Authority levied the tax on such Compressor under the Notification No. TIF-2-2375/XI-9 (251)/97-U. P. Act-15-148-Order-98, dated 23.11.1998 treating it as a Refrigeration Compressor. The Assessing Authority, observed that the applicant itself declared in Declaration Form No. 644755 and 2043949, such Compressor as a "Kirloskar Pneumatic Refrigeration" and the "Refrigeration Compressor" respectively. It has been further observed that such Compressor have been sold by the applicant to the Cold Storage, Dairy and Units dealing in Refrigeration. First Appeals filed by the applicant had been dismissed. The Tribunal has dismissed the Second Appeals.