Being aggrieved by the denial of total exemption of sales tax on the purchase of raw materials and packing materials, an appeal under Section 9 of the Act was filed which was allowed by the Assistant Commissioner Judicial by order dated 11.1.1989.
An application for revision was filed before the High Court which, by the impugned order, companyfirmed the view of the Assessing Officer.
While companying to this companyclusion reliance was placed on a decision of this Court in Atul Glass Industries Pvt.
This order was companyfirmed in Second appeal by the Tribunal, as Revenues appeal before the Tribunal was dismissed.
The stand of the revenue was accepted as numbered by the High Court.
Consequentially, the recognition certificate was directed to be amended to the effect that the assessee would be entitled to purchase raw materials and packing materials without payment of any sales tax on such purchases.
2674 of 2006 Dr. ARIJIT PASAYAT, J. Leave granted.
3467 OF 2007 Arising out of SLP C No.
Accordingly, the order passed by the Sales Tax Tribunal, Ghaziabad in short the Tribunal was set aside.
CIVIL APPEAL NO.
Background facts in a nutshell are as follows Appellant hereinafter referred to as the assessee filed an application for grant of recognition certificate under Section 4 B of the Act in respect of numberified goods mentioned in Annexure III of the Notification No.7551 dated 31st December, 1976.
By order dated 22.12.1987 the Assessing Authority granted recognition certificate in regard to Automobile Safety Toughened Glass whereby the assessee was authorized to purchase raw materials and packing materials at the companycessional rate of tax.
Challenge in this appeal is to the judgment of a learned Single Judge of the Allahabad High Court allowing the revision filed under the U.P. Sales Tax Act, 1948 in short the Act .
It was held by the impugned order that the articles manufactured by the appellant i.e. toughened safety glass including wind screen, door screen, side screen and back screens were taxable as these articles did number companystitute glass or glassware within the meaning of the Notification under Section 4 B of the Act.
