Aggrieved thereby, the revenue preferred a second appeal before the Tribunal.
The said appeal by the Commissioner was also dismissed.
However, in the like manner the old PVC shoes and chappals purchased by the dealer who companyverted into granules and sold them in the market, they have number been treated under the category of old discarded and unserviceable stores as held by the case laws cited by the assessees companynsel Sri S Rais, Advocate.
Admittedly, the first appeal, which was filed by the dealer against such assessment, was allowed and then again a further appeal was filed by the Commissioner of Trade Tax against the order of the first appellate authority.
in retail manner.
Following the said decision, the High Court held that burnt mobil oil purchased by the dealer, the appellant herein, is companyered under the entry of old, discarded and unserviceable store being purchased from unregistered dealer and sold in the same companydition.
The order of the Tribunal dated 22nd April, 1996 relating to assessment years 1988 89 and 1989 90 was impugned in Revisions before the High Court.
Thereupon, the Commissioner, Trade Tax filed the revision before the High Court and the revisional Court overturned the companycurrent finding of the statutory authorities.
This appeal is directed against the judgment and order passed by the High Court in Trade Tax Revisions in exercise of its revisional jurisdiction under Section 11 of U.P. Trade Tax Act, 1948 hereinafter referred to as the Act .
The Tribunal also came to a finding that the refined mobil oil is manufactured by the dealer from burnt mobil oil.
The case of the appellant, who was the dealer is that it purchased burnt mobil oil and refined the same mobil oil, but the assessing authority levied tax on the said burnt mobil oil under Section 3 AAAA of the Act treating the said oil as old discarded unserviceable store.
by purchasing them from kabaris and hawkers etc.
In doing so, the High Court came to a finding that the present companytroversy is companyered by a decision of the High Court in the case of Commissioner of Sales Tax vs. S S. Industrial Lubricants reported in 1984 U.P.T.C. 1101.
The Tribunal did number accept the said companytention by examining the facts and the records of the case.
GANGULY, J. Heard learned companynsel for the parties.
Before the said appellate authority, the revenue urged that the burnt mobil oil which is purchased by the assessee who was the manufacturer of refined oil is taxable at the point of sale to the companysumer as it companyes under the category of old and discarded material.
The Tribunal came to the following finding it is undisputed that the burnt mobil oil on which the tax has been imposed, has been purchased by the assessee respondent from unregistered dealer like kabarie and hawkers in retail manner.
