COMMISSIONER, TRADE TAX Vs. SANJEEV BRICKS WORKS

JUDGEMENT

(1.) THE present revision is directed against the order passed by the Trade Tax Tribunal in second appeal deleting the tax on the turnover of coal as also rejecting the rectification application.

(2.) THE dealer -opposite party carries on the business of manufacturing and sale of bricks. The only question raised in the present revision is with regard to the tax liability of coal purchased by the dealer -opposite party for consumption in the brick kiln, from unregistered dealers. The contention of the dealer -opposite party which has found favour by the Tribunal was that since Section 3AAAA has been declared unconstitutional, no tax on such turnover can be levied.

(3.) HEARD the learned standing counsel for the Department. None is present on behalf of the dealer -opposite party. An affidavit of service has been filed. The dealer -opposite party inspite of service has chosen not to appear and contest the present revision.