CTO Vs. SANKHLA UDHYOG LTD

JUDGEMENT

(1.) Learned Counsel for the Revenue submits that the impugned order of Fax Board dated 26.4.2007 has since been rectified by the Tax Board on 17.12.2008, which is placed on record, holding that the sale of PCC Poles are taxable @ 12% as a cement product in accordance with the decision of this Court in case of ACTO v. Sankhla Udhyog, 2008 7 Vat Reporter 141, which is placed at Annex.4 in the present revision petitions. It was held in the aforesaid case against the same assessee as under:

(2.) So far as two division bench judgments of Tax Board delivered in Appeal No. 1170/1996 and 1171/1996 dated 5.10.2001 are concerned, copies of those judgments have not been provided by any of the parties but in view of the reasons mentioned above, this Court is of the view that PCC Poles fall in the category of "articles made of cement" and consequently are covered under entry No. 87 and, therefore, liable to be taxed at the rate of 12%.

(3.) In view of the above, this revision is allowed, the orders of the Tax Board and Dy. Commissioner (Appeals) dated 16.1.2002 and 3.3.1998 are set aside and the order of the assessing authority dated 12.7.1996 is upheld."