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M/s O.P. Engineering Versus Commissioner, Trade Tax, U.P., Lucknow

Rate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers - manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening. - Held that:- Aluminium Grill cannot be said to be an integral part of the Air Conditioning or Air Cooling plant, and therefore, cannot be taxed at the rate of 15%. The questions raised are answered in favour of the assessee and against the department. - SALES/TRADE TAX REVISION No. - 881 of 2004 - Dated:- 1 .....

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sified items at the rate of 10%. The assessee is a registered partnership firm and carries on business of manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening. For the years 1996-97, 1997-98, 1998-99 and 1999-2000, the items manufactured by the assessee, such as, Aluminium Grills, Aluminium Diffusers and Dumpers were assessed to tax at the rate of 10%. However, for the assessment year in dispute i.e. 2000-01 assessment order w .....

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is liable to pay tax at the rate of 15% on the items manufactured by the assessee. It is the contention of the learned counsel for the assessee that the Tribunal has wrongly come to the conclusion that items manufactured by the assessee, used by the Air Conditioning Industry are only manufactured upon the orders being placed by the Air Conditioning Industry. He has argued that these Aluminium Grills, Diffusers and Dumpers are not used as parts of Air Conditioners or Air Coolers but are used on .....

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. He has argued that the Tribunal has been swayed by the fact that one or two sales have been made by the manufacturer to the industry, such as, M/s Voltas Ltd. which is an Air Conditioning Industry, and, therefore, has sought the following questions of law: "1). Whether aluminum grills, dampers and diffusers, which are fixed on the ceiling or walls of kitchen, toilets etc. is not used in ceiling doors etc., hence it cannot be treated as parts or equipments of air conditioning plant or refr .....

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rs and dampers fall under the category of "Refrigerators and air conditioning plant and appliances" and the department having not produced any material or evidence before the assessing authority or before the Trade Tax Tribunal, hence these articles of aluminum cannot be subjected to tax at the rate of 15% or 16% instead of 8%. 4) Whether in view of the facts and circumstances of the case the Tribunal was justified in holding that since the applicant had sold aluminum articles to M/s V .....

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for the purposes of safety, for fresh air and for safety from direct sun light and for protection from rains/dust cannot be treated as refrigeration and air conditioning plant and appliances or its component parts and accessories, the order passed by the Trade Tax Tribunal is valid and justified ?. 6) Whether aluminum grills, aluminum diffusers and dampers are taxable as unclassified item fall under entry "Refrigeration and air conditioning plant and machinery." I have heard learned c .....

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