UPVAT: Insulated glass taxable as unclassified commodity @ 10%

Commissioner Commercial Tax U.P. Lucknow Vs G.S.C. Toughened Glass (Allahabad High Court) Heard Sri A.C. Tripathi learned Standing Counsel for the revisionist and Sri Nishant Mishra learned counsel for the opposite party-assessee. Present revision has been filed by the revenue against the order dated 28.5.2007 passed by the Trade Tax Tribunal, NOIDA in Second Appeal No. 204/2006 for A.Y. 2002-2003 (U.P.). By that order, the Tribunal has allowed assessee’s appeal and held insulated glass manufactured and sold by the assessee to be falling in the general description of ‘plain glass-p...