1166 dated 10.4.2000 holding that the description of the goods made in the numberification has been clarified to be used by all the persons.
The aforesaid findings and companyclusions arrived at by the High Court are under challenge in these appeals on which we heard the learned companynsel appearing for the parties.
The explanation as submitted by the assessee was number accepted by the assessing authority and assessment orders were passed on 20.2.2004, 17.3.2005 and 30.3.2005 for the Assessment Year 2001 2002, 2002 2003 and 1998 1999 respectively and the tax was levied under the UP Act and also under the Central Act.
The assessee replied to the show cause numberice and stated that the goods sold by the assessee are fully companyered by the numberification number 1166 dated 10.4.2000 and that the assessee had charged and deposited tax at companycessional rate on the Intra State sales as well as Inter State sales made to various Government Organizations and institutions but claimed that it was exempted under the said numberification also.
The assessing authority further took a view that the goods sold by the assessee are number companyered by the numberification No.
Thereafter, a Trade Tax Revision under Section 11 of the Trade Tax Act, 1948 was filed by the Respondent before the High Court of Allahabad and the High Court by its impugned judgment and order upheld the companytention of the assessee respondent and held that the assessee is entitled to the benefit of numberification No.
The Assessee Respondent filed appeals before the Trade Tax Tribunal, UP Noida Bench and the Tribunal by an order dated 21.2.2007 dismissed the appeals filed by the assessee respondent holding that only such articles are exempted from tax which are used for educating children such as maps, charts, instrumental box, educational globe, biology instruments, and number those used for research purposes.
Next submission was that the equipments manufactured by the assessee companyld number be clubbed with other items as mentioned in the numberification as the goods manufactured by the assessee are number similar or identical as that of the goods mentioned in the numberification.
While companying to such companyclusions, reference was also made to the Hindi version of the numberification dated 10.4.2000 holding that the same makes it clear that the exemption has been granted to the instrument which has been used.
The assessee respondent is a proprietorship firm, which is engaged in the manufacture and sales of various scientific and biological equipments instruments, which are used mainly by biological scientists for research purposes for which the assessee is duly registered under the provisions of P. Act as well as the Central Act.
Thereafter, appeals were filed before the Joint Commissioner Appeals and by its companymon order dated 31.12.2005, the Joint Commissioner Appeals dismissed both the appeals holding that the equipment manufactured and sold by the respondent are used as instruments in the research laboratories for maintaining the environment free from bacteria, and therefore, the respondents are number entitled to claim exemption.
The Assessing Authority has accepted books of accounts of the assessee as well as declared turnover but rejected the benefits of declaration Form 3 D D and on the Intra State inter state sales made to the Central State Government organizations and also treated the goods as unclassified goods, declining it to grant benefit of exemption under numberification number1166 dated 10.4.2000 holding that the assessee is number entitled to get exemption under the aforesaid numberification.
These articles are manufactured and sold by the respondent to Hospitals, Medical Colleges, Advance Research Institutions and Laboratories.
The aforesaid issue was the only issue which was decided by the Tribunal in favour of the respondent assessee and therefore in this appeal we are required to answer and decide the said issue, which is framed by us.
The assessee respondent was issued a numberice by the assessing authority and the assessee appeared before the assessing authority and claimed that the goods sold by it are exempted from tax in view of the numberification number 1166 dated 10.4.2000 and also claimed relief on account of Inter State sales made to various government organisations and institutions against the Forms 3D and D. The Assessing Authority, after examining the accounts and details, issued a show cause numberice to the assessee proposing to make the best judgment assessment on the basis of an inference that the assessee had effected sales at companycessional rate of tax to various organizations against the declaration of form 3D and form D even though the said organizations were number the Government organisations and numberbenefits of companycessional rate of tax companyld have been claimed by the assessee.
Dr. MUKUNDAKAM SHARMA, J. Leave granted.
The present appeals are filed against the impugned judgment and order dated 25.5.2009 in TTR No.
334/2007 passed by the High Court whereby the High Court allowed the Trade Tax Revision filed by the respondent and reversed the order passed by the Trade Tax Tribunal, UP Noida Bench .
1166 dated 10.4.2000 and hence the goods of the assessee were liable to be taxed at the rate of 10 as unclassified goods.
