COMMISSIONER OF TRADE TAX, LUCKNOW Vs. JAIN ENTERPRISES

JUDGEMENT

(1.) PRESENT revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 6 -10 -1998 for the assessment year 1987 -88. The short question involved in the present case is that whether wood -wool is a product of timber, liable to tax @ 6% or as an unclassified item @ 8%. Assessing authority taxed the turnover of wood -wool @ 8% treating it as unclassified item. Order of the assessing authority has been confirmed in appeal. Tribunal, however, has accepted the plea of the dealer/opposite party (hereinafter referred to as "Dealer") and held wood -wool liable to tax @ 6% as product of timber. Heard learned counsel for the parties.

(2.) RELEVANT Notification No. ST -II -5785/X -10(1) -80 -U.P. Act XV/48 -Order -81, dated 7 -9 -1981 relating to the product of timber or wood -wool is reproduced herein below:

(3.) IN the case of CST v. M/s. Agrawal Wooden Products, reported in, 1989 UPTC 557, Learned Single Judge of this Court held that small pieces of timber of various sizes between 1/2" x 2" as a timber product. Learned Single Judge held as follows: