SANNEER ELECTRICALS Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) HEARD learned Counsel for the parties. With the consent of the learned Counsel for the parties, this revision is being disposed of finally at the admission stage itself in view of the peculiar facts and circumstances of the case.

(2.) THE dispute relates to the assessment year 1998 -99. The questions of law framed by the applicant are as follows: Substantial questions of law:

(3.) THE submission of the learned Counsel for the applicant is that the assessing officer by order dated March 13, 2001 levied tax on the transformer at the rate of 10 per cent. On appeal by the dealer, the Deputy Commissioner (Appeal), Trade Tax, Ghaziabad held that there was no liability of tax either under Section 3F(2B)(l) of the U.P. Trade Tax Act, 1948 and as per provisions of Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 and accordingly deleted the tax liability. The department filed a second appeal before the Tribunal. The Tribunal has allowed the appeal of the department and has remanded the matter to the assessing officer by the impugned order dated March 15, 2007.