COMMISSIONER OF SALES TAX Vs. ORKEY METAL INDUSTRIES

JUDGEMENT

(1.) These 28 revisions have been filed by the Commissioner of Sales Tax against the exemption granted by the Sales Tax Tribunal to the various assessees prior to the Notification No. ST-II-7994/X--6(31)/1975--U. P. Act XV/48, Order-80, dated 30th September, 1980. Learned counsel for the parties agree that before the Sales Tax Tribunal, the leading case was the case of Orkey Metal Industries, Moradabad. A revision filed against the same has been numbered as Sales Tax Revision No. 939 of 1986. The controversy involved in all these revisions is the same and the parties agree that all of them may be taken up together for disposal. Accordingly I propose to dispose of them by a common judgment.

(2.) In these cases, the assessees have been dealing in some cases in gulli, in some cases in silli and in some cases in gulli and silli both. The assessment years involved are up to the assessment year 1978-79. The various assessees had claimed exemption and had moved for the issue of exemption certificates under Section 4 of the U. P. Sales Tax Act. These applications were rejected by the Sales Tax Officer. The Assistant Commissioner (Judicial), however, held that the assessees were entitled to exemption as "karkhanedars" under Notification No. ST-5263/X--902 (16)-52, dated 13th September, 1971 as amended by Notification No. ST-II-8446/X--1(2)-75 dated 1st October, 1975 and Notification No. ST-II-8453/ X--1(2)-75, dated 1st October, 1975. Aggrieved against the orders passed by the first appellate authority, the Commissioner of Sales Tax preferred appeals before the Sales Tax Tribunal but all the said appeals have been dismissed by the Sales Tax Tribunal. Aggrieved against the view taken by the Sales Tax Tribunal, the Commissioner of Sales Tax is in revisions before this Court.

(3.) I have heard learned counsel for the parties.