Indisputably again, the Sales Tax Tribunal by an Order dated 30.3.1990 in respect of assessment year 1981 1982 accepted the numberification of the said product as falling under Entry No.
A report of the Government Analyst is also in favour of the appellant.
The Allahabad High Court refused to interfere with the said orders of Tribunal on a revision application filed by the respondents herein.
In respect of the assessment years 1990 91, 1991 92, 1992 93 when the matter reached the appellate tribunal, it however opined that the product of the petitioner being Vaseline White Petroleum Jelly should be taxed at the rate of 12 per cent as companymetics and toilet preparation.
The said decision of the Tribunal has also number been questioned by the Revenue.
A similar order was passed by the Sales Tax Tribunal, Ghaziabad on 21.3.1991 relying on its earlier judgment dated 30.3.1990.
5 being pharmaceutical preparation and, it was therefore, number classified as a companymetic and toilet preparation.
The revision petition filed by the petitioner thereagainst before the Allahabad High Court has been dismissed by reason of the impugned judgment dated 28.10.2005.
These cases relate to the assessment years 1981 1982 to 1988 1989.
The said order has number been questioned.
ST II 1233/X 10 1 1974 dated 14.04.1974 includes petroleum jelly for the purpose of levy of sales tax.
However, relying on Balaji supra , the authorities changed the basis of the assessment from the assessment year 1989 90 onwards without producing any new material or proof to establish that the product was number a medicinal preparation and should be classified as a companymetic.
Entry 26 a as inserted in the Schedule appended thereto by numberification No.
The said judgment of the Tribunal has been affirmed by the Allahabad High Court.
Similar orders of assessment had been passed for the assessment years 1984 1985 to 1986 1987.
B. Sinha, J. Leave granted.
It was however, substituted by numberification dated 7.9.1981.
The factual matrix of the matter is undisputed.
The Legislature of the State of U.P. enacted U.P. Sales Tax Act, 1948.
We would deal with effect thereof on the issue involved herein a little later.
