COMMISSIONER SALES TAX Vs. SWASTIK GLASS ENTERPRISES

JUDGEMENT

(1.) These three revision petitions by the Commissioner of Sales Tax Under Section 11 of the U.P. Sales Tax Act, 1948 (now U.P. Trade Tax Act) raise a common question. The dealer-respondents are represented by the same counsel. They were, therefore, heard together and are disposed of by this common order.

(2.) Sales Tax Revision Nos. 277 and 278 of 1994 are directed against a common order dated October 11, 1993 passed by the Sales Tax Tribunal, Agra whereby it allowed the dealer's Second Appeal Nos. 129 of 1990 (U.P.) and 160 of 1990 (Central) for assessment year 1983-84 and held that the glass shells, rods and tubes manufactured and sold by the dealer were taxable as unclassified goods.

(3.) Sales Tax Revision No. 361 of 1994 is directed against the Tribunal's order dated December 9, 1998 in Second Appeal No. 595 of 1988, for assessment year 1983-84 which too has been allowed for the same reason.