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TMI Blog2019 (7) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... SINGH, J. 1. Heard Sri Nishant Mishra, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 2. The present revision has been pressed on the following question of law:- "Whether tax can be imposed on the sales of gunny bags, drums under the entry 'Old, discarded, unserviceable or obsolete machinery, store or vehicles including waste produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order dated 22.03.2007 imposed tax @ 5% on the sale of old gunny bags, empty drums, film and rolls, Rs. 32,13,134.33/- by merely describing that the assessee was liable to pay tax by virtue of Section 2(e) and Section 2(ee) of the UP Trade Tax Act, 1948 (hereinafter referred to as the Act). 5. Section 2(e) of the Act defines 'importer' as the person who make the first sale of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K.A.NI-2-101 dated 15.01.2000 issued under Section 3(A) of the Act, learned counsel for the applicant would then submit that by virtue of that entry only such old or discarded or unserviceable or obsolete goods may be subjected to tax, that too at the point of sale of consumer if those goods fell within the description of machinery or stores or vehicles or waste product. Insofar as old, gunny bag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was also admitted that it had not purchased those goods in the same form, but as packing material, while it was making sale of the goods of the same as old gunny bags or empty drums or film and rolls, it had to be treated as the manufacturer or importer of those goods, and therefore, it had been rightly subjected to tax thereon. 9. Having heard learned counsel for the parties and having perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue, no order of remand may be made at this stage as that would only amount to give second opportunity to the revenue to set up a new case. Accordingly, the question of law is answered thus:- Insofar as the Assessing Authority did not find the assessee liable to tax with respect to any particular taxing entry and since appeal authority also failed to identify any pre-existing taxing entry where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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