COMMISSIONER, TRADE TAX Vs. KALA PLASTIC

JUDGEMENT

(1.) HEARD learned Standing Counsel for the revisionist -State and Shri Piyush Agarwal for the respondent -assessee.

(2.) THIS revision has been filed at the instance of the State against an order of the Tribunal dated September 9, 2007 by which the Tribunal has accepted the account books of the assessee and has also held that the plastic boxes -sold by the dealer are taxable at the rate of 2.5 per cent as jewellery boxes while giving the benefit of the provisions of Section 3AB of the U. P. Trade Tax Act, 1948. Two questions have been referred to in the present revision.

(3.) THE dealer admitted that it was paying the alleged job -workers Rs. 1,500 p.m., but did not declare any expenses for electricity, wages, etc. The assessing authority assessed the material on record, rejected the account books of the dealer and assessed him to tax to the extent of Rs. 28,000 on a turnover of Rs. 2,80,000 at the rate of 10 per cent by passing the order dated February 20, 2001.