2005 (7) TMI 611

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..... nally filed by the Commissioner of Sales Tax, Uttar Pradesh, before the Allahabad High Court in the year 1992 and received by this Court on transfer under section 35 of the U.P. Reorganisation Act, 2000, for its disposal. 2.. The revision is directed against the order dated February 1, 1992 passed by the Sales Tax Tribunal, Bareilly in Second Appeal Nos. 139 of 1990, 140 of 1990 and 145 of 1990. .....

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..... osing of Second Appeal Nos. 139 of 1990 (assessment year 1982-83), 140 of 1990 (assessment year 1981-82) and 145 of 1990 (assessment year 1983-84) has taken the view that the earthen tiles come within the definition of "pottery". The item "cottage pottery industry" is exempted under Notification No. S.T.-II-5025/X--6(12)-79--U.P. Act XV/48--Order 79 dated June 30, 1979 and Notification No. ST-II- .....

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..... definition of "pottery", as such, this Court is unable to agree with the view of the Sales Tax Tribunal. Therefore, in view of the above discussion, the question is answered in favour of the revisionist and the revision is accordingly allowed to the extent as discussed above. The impugned order dated February 1, 1992 passed by the Tribunal is set aside to the above extent. Petition allowed.
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