The Assessing Officer, however, made provisional assessments under the U.P. Sales Tax Act treating these rims as cycle parts 8 seperately for each month from June, 1990 to March, 1991.
Before the Assessing Officer, the companytention of the appellant was that cycle rims were declared goods under clause xiv of sub section iv of Section 14 of the Central Sales Tax Act hereinafter referred to as the Act and according to Section 15 of the Act the tax payable under the said law in respect of any sale or purchase of declared goods inside the State companyld number exceed 4 of the sale or purchase price thereof and such tax shall number be levied at more than one stage.
The respondent then filed appeal to the Tribunal which reversed the decision of the Deputy Commissioner Appeals and restored the decision of the Assessing Officer.
The appellant then filed revision petitions before the Allahabad High Court.
The Assessing Officer, under the Uttar Pradesh Sales Tax Act, made provisional assessment treating the rims as cycle parts and taxed the same under the said Act 8.
The appellant then filed appeals before the Deputy Commissioner Appeals who accepted the appellants companytention and companye to the companyclusion that the rims manufactured by the appellant companyld number be taxed at the rate higher than 4.
KIRPAL,J. The appellant carries on the business of manufacturing and sale of rims of cycles.
