SUPER COTTON BOWL REFILLING WORKS COMMISSIONER SALES TAX Vs. COMMISSIONER SALES TAX SUPER COTTON BOWL REFILLING WORKS

JUDGEMENT

(1.) The assessee, M/s. Super Cotton Bowl Refilling Works, Maunath Bhanjan, Azamgarh, is engaged in repairing and refilling of cotton bowl of old shaft which is used as a part of calendering machine in the textile industry. Cotton bowl is a shaft made of steel on which thick layer of cotton is affixed. It is used in the textile finishing industries as an essential part of the calendering machine. In the course of its use the cotton pasted on the shaft loses its thickness and shape and after sometime it requires repairing and refilling.

(2.) The assessee moved an application under Section 35 of the U. P. Sales Tax Act (hereinafter called the Act) before the Commissioner, Sales Tax, for his opinion on certain points. The said points included as to whether the job of repairing and refilling of cotton bowl and the process involved therein amounts to "manufacture" or "sale" within the meaning of the aforesaid Act. The Commissioner of Sales Tax, videhis order dated 19th June, 1985, decided both the questions against the assessee. Aggrieved against the same, the assessee preferred an appeal before the Sales Tax Tribunal. The Sales Tax Tribunal, vide its order dated 14th November, 1985, allowed the appeal in part. The Tribunal held that the process of repairing and refilling of cotton bowl of the customers does not amount to "manufacture" as defined under Section 2(e-l) of the Act. It further held that such an activity of the assessee amounts to "sale" as defined under Section 2(h) of the Act as amended by the U. P. Sales Tax (Amendment and Validation) Act, 1985. It is against the aforesaid decision of the Sales Tax Tribunal that both the assessee as well as the Commissioner of Sales Tax have preferred the above revisions in this Court.

(3.) These revisions were formerly heard on merits, but at the time of dictation of judgment a question arose as to the maintainability of these revisions. The revisions were accordingly refixed for hearing on the point of their maintainability. Learned counsel for the parties have also been heard accordingly on the same.