COMMISSIONER, TRADE TAX Vs. H.C.L. LIMITED

JUDGEMENT

(1.) THESE two revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') are directed against the order of the Tribunal dated October 30, 2000 relating to the assessment year 1989 -90 both under the U.P. Trade Tax Act as well as the Central Sales Tax Act, 1956.

(2.) DEALER /opposite party (hereinafter referred to as, 'the dealer') was engaged in the business of manufacture and sale of photocopier machine and was holding eligibility certificate under Section 4A of the Act. In view of the eligibility certificate turnover of the dealer of the manufactured photocopier machine was not liable to tax. Along with photocopier machine dealer had also sold toner and developer and claimed exemption on the turnover of toner and developer as part of the photocopier machine. The claim of the dealer was rejected by the assessing authority on the ground that toner and developer was not the part of the photocopier machine. However, the claim was allowed by the first appellate authority and by the Tribunal.

(3.) LEARNED Counsel for both the parties agreed that the issue involved in both the revisions are squarely covered by the decision of this Court in the case of Commissioner, Trade Tax, U.P., Lucknow v. Modi Xerox Ltd., Rampur reported in [2005] 26 NTN 47.