(1.) Present revision under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of Tribunal dated October 28, 1999 relating to the assessment year 1994 -95.
(2.) THE dispute relates to the rate of tax on menthol. Dealer/opposite party (hereinafter referred to as 'dealer') admitted the tax at 7.5 per cent on menthol treating it as medicines in view of the circular issued by the Commissioner of Trade Tax dated April 12,1983 which was issued on the basis of the Government Order. The assessing authority had not accepted the claim of the dealer and levied the tax at 10 per cent treating it as an unclassified item. The dealer filed appeal before the Deputy Commissioner (Appeals), Moradabad. The Deputy Commissioner (Appeals) held that in the case of Allied Distillation Co., Moradabad v. Commissioner of Sales Tax reported in [1995] UPTC 393 menthol is held liable to tax as an unclassified item and not as medicines. This decision was given on August 24, 1994. The first appellate authority held that the circular issued by the Commissioner of Trade Tax is binding upon the assessing authority. Therefore, held that menthol is liable to tax at 7.5 per cent as medicines up to August 23,1994 in view of the circular issued by the Commissioner of Trade Tax and, thereafter, liable to tax at 10 per cent as an unclassified item. Being aggrieved by the order of the Deputy Commissioner (Appeals) Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order dismissed the appeal and upheld the order of the Deputy Commissioner (Appeals).
(3.) I do not find any error in the order of the Tribunal. Circular dated April 12, 1983 issued by the Commissioner of Trade Tax read as follows: ....Vernacular Text Ommited....