Case Law Details
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-panes’ and therefore, excluded from Notification No. 1273 dated 25.4.2001 as amended from time to time. Accordingly, insulated glass has been held taxable as unclassified commodity @ 10%.
In the revision proceedings, following question of law has been pressed:
“Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in holding that on the manufacture and sale of laminated, insulated and toughened glass the dealer was liable to tax @ 10% as glass and not @ 16% as all the goods made of glasses ?”
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