9911796707
TMI Blog2021 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of tax assessed on portland cement, assessed at 12% by the assessing authority, to 9% relying on notification no.592 dated 27.02.1998. 3. The revision has been pressed on the following question of law: "I. Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in levying the tax on the sale of cement @ 9% which is not a sale of any manufacturer of cement within the State of U.P. but the same was purchased from Satna outside the State of U.P.?" 4. Undisputedly, the State Government had issued notification no.592 dated 27.02.1998 in exercise of powers under Section-5 of UP Trade Tax Act, 1948 (hereinafter referred to as the 'Act') whereby the State Government, in its wisdom, g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions for grant of rebate of tax. 8. With respect to such objection, the Tribunal has found that undisputedly the petitioner is a trader who had purchased the goods namely portland cement containing fly ash in excess of 10% weight. It has also been held that the condition to maintain the documents is clearly one applicable to the manufacturers and not to traders. Further, it has been observed that against the declaration made by the assessee that the goods contained more than 10% of fly ash content, by weight, revenue has not brought on record any adverse material. 9. Having heard learned counsel for the parties and having perused the record, though the notification does not make any separate consideration of the manner in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of the description given in the notification. In fact the traders cannot maintain such document as they are not the manufacturer, who alone may certify the contents of the goods. 13. Therefore, the enquiry to be made in the assessment of a trader would be only two fold. First, whether upon sale by the manufacture the goods were entitled to rebate. Once the claim of rebate was established at the hands of the manufacture, the only thing remaining relevant to be examined would be whether the identity of the goods sold by the trader was the same. 14. In the facts of the present case, the revenue authorities rejected the claim of the assessee only on account of absence of accounts required to be maintained. No other reason was cited to dou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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