SUSHILA INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) HEARD Sri Ashok Kumar learned Counsel, for the dealer and Sri B. K. Pandey, learned Standing Counsel for the Department.

(2.) ALL these revisions have been filed by the dealer under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') against common judgment and order of the Sales Tax Tribunal, II Bench, Ghaziabad dated December 5, 1991. The Tribunal by the said judgment had dismissed all the four appeals filed by the dealer. The dispute relates to the assessment years 1983 -84, 1985 -86 -U.P. and Central.

(3.) THE dealer had produced before the Tribunal the product which it was selling and upon inspection of the manufacturing product of the dealer the Tribunal had recorded finding that they were 'marble tiles' and not 'marble stones'. The Tribunal had also recorded a finding that the product sold by the dealer was uniform in shape and size and were used without any further treatment.