COMMISSIONER, TRADE TAX Vs. SONDH SONS

JUDGEMENT

(1.) THE present revision is directed against the order dated March 13, 2000 passed by the Trade Tax Tribunal, Moradabad in Second Appeal No. 523 of 1999 relevant to the assessment year 1995 -96.

(2.) THE dealer -opposite party carries on the business of air -conditioners, its accessories and component part of air -conditioners. The dealer -opposite party admitted the tax liability on mefron gas at the rate of ten per cent. The assessment order was framed accordingly on January 6, 1998. Subsequent thereto, the assessing officer initiated proceeding under Section 22 of the U.P. Trade Tax Act, 1948 on the ground that the said commodity is liable to be taxed at the rate of 15 per cent. In other words, the assessing authority was of the view that the commodity in question is not liable to be taxed at the rate of ten per cent. The assessing officer rectified the mistake by passing the order dated March 31, 1999 under Section 22 of the Act levying tax on the said commodity at the rate of 15 per cent, The said order was challenged successfully before the first appellate authority in First Appeal No. 169 of 1999. The appellate authority was of the view that mefron gas sold by the dealer -opposite party is chloro -flouro hydrocarbon as is being used in refrigerations and air -conditioners. The said gas is also used in the manufacture of perfume and it is liable to be taxed as chemicals. The order of the first appellate authority has been confirmed by the Tribunal by the order under revision. In the memo of revision, the following question of law has been sought to be raised:

(3.) THE Tribunal has held as follows: