LAWS(ALL)-2008-8-385

COMMISSIONER Vs. KOHINOOR GLASS HOUSE

Decided On August 20, 2008
COMMISSIONER Appellant
V/S
Kohinoor Glass House Respondents

JUDGEMENT

(1.) THESE two revisions have been filed under Section 11 of the U.P. Trade Tax Act, 1948 by the Department against the common order of the Tribunal dated July 22, 2005 whereby and where -under, the Tribunal has held that looking glass is taxable as unclassified item under the U.P. Trade Tax Act.

(2.) THE revisions were heard together and are being disposed of by a common judgment as jointly agreed by the learned Counsel for the parties.

(3.) THE facts are not much in dispute. The opposite party hereinafter referred to as "the dealer" imported looking glass/mirror glass from outside of U. P and sold them. The assessing officer on the sale of such looking glass levied trade tax at 15 per cent treating them as imported mirror glass sheet and covered under the entry relating to the glassware. The contention of the dealer -opposite party was that it is not a glassware and as such is liable to be taxed as unclassified item at 10 per cent. The First appellate authority and the Tribunal as well have accepted the contention of the dealer -opposite party and held that the controversy involved is covered by a decision of this Court in Hindustan Safety Glass Works v. Commissioner of Sales Tax, U.P., [1998] 111 STC 661 and of apex court in Atul Glass Industries (P.) Ltd. v. Collector of Central Excise, [1986] 63 STC 322 :, [1986] UPTC 1345. The following question of law has been sought to be raised by the Department: