JUBLIANT ORGANOSYS LIMITED Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) The present batch of revisions have been filed by the assessee, who is aggrieved by the orders passed by the Tribunal arising both from the provisional assessment proceedings for A.Y. 2007-08 (for the months April to December, 2007) both under the provisions of U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956 and also from final assessment orders for A.Ys. 2002-03 to 2007-08 (U.P. and Central).

(2.) Since the points involved in all revisions are common or inter-related, the present revisions are being decided by a common order wherein facts of Sales/Trade Tax Revision No. 1068 of 2008 [arising from provisional assessment proceedings for October, 2007 (U.P.)] and Sales/Trade Tax Revision No. 188 of 2010 [arising from final assessment proceedings for A.Y. 2005-06 (U.P.)] are being taken note of. Also, the revisions filed against provisional assessment orders are being considered since the findings recorded and material relied overlap in the two proceedings of provisional and final assessment.

(3.) Sales/Trade Tax Revision No. 1068 of 2008 has been filed by the assessee against the order of the Commercial Tax Tribunal, Moradabad dated 02.08.2008 passed in Second Appeal No.256 of 2008. By that order, the Tribunal has dismissed the appeal filed by the assessee and held that the Department of Agriculture, Government of U.P. had not issued any guidelines whether tax may be imposed on the contents of Sulphur in Single Super Phosphate (SSP) under the exemption notification No. 1938 dated 02.05.2002. Also, it has been held that the Sulphur content in Single Super Phosphate (SSP) was 11%, according to an order issued by the Central Government. Relying on a communication issued by the Department of Agriculture, Government of U.P. dated 17.05.2008, it was further held, Single Super Phosphate (SSP) is obtained as a result of following chemical reaction :