Kalyan Dass Vinod Kumar vs Sales Tax Tribunal and Others

R.R. Misra, J.—During the assessment year 1979-80 the assessee carried on business in cotton sewing thread. Originally the assessing authority had imposed tax at the rate of 2 per cent for the sales between 1st April, 1979 to 3rd December, 1979 and for sales after 3rd December, 1979 at the rate of 3 per cent. Thereafter the Sales Tax Officer, after giving an opportunity to the assessee, passed an order u/s 22 of the U.P. Sales Tax Act and levied tax on the aforesaid items as unclassified items. Aggrieved, the assessee filed an appeal before the Assistant Commissioner (Judicial), who allowed the appeal of the assessee. Thereafter, the Commissioner of Sales Tax filed a second appeal before the Sales Tax Tribunal which has been allowed by the Tribunal by the impugned order dated 20th August, 1987.

On a consideration of the rival submission, the Tribunal has taken the view that though originally in the Notification No. ST-II-6628/ X-1012-1972 dated 1st December, 1973 sewing, embroidery or knitting materials were classified items but by a subsequent Notification No. ST-II-4946/X-10(2)-74 dated 30th May, 1975 the said entries were excluded from the operation of the earlier notification. Consequently, the said entry regarding sewing materials ceased to be taxable at a classified rate. In this view of the matter, the Tribunal has held that so far as the assessment year 1979-80 is concerned, the commodity dealt with by the assessee is liable to be taxed as unclassified items. In view of the aforesaid legal position, I find that there is no error of law in the impugned order passed by the Tribunal.

A question that has been raised by the assessee in the memo of revision is that the impugned order is not justified because that was based on change of opinion. I, however, find that no such plea which warranted investigation of facts was taken by the assessee before the Tribunal. The same, therefore, cannot be allowed now to be raised here.

In the result, the revision fails and is dismissed with costs which are assessed at Rs. 200 (rupees two hundred). Stay order dated 29th October, 1987 passed in the case is hereby vacated.