9911796707
TMI Blog2022 (5) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Tribunal as well as Commissioner Commercial Tax, UP, Lucknow were justified to hold the production of the applicant / revisionist is subject matter @ 12.5 % as unclassified goods, despite the fact the aforesaid material produced by the Chemical process, and which is used in Chemistry? II. Whether the Commercial Tax Tribunal was justified to hold that the production of the applicant / revisionist AT-PLAST is used with the building material and therefore, cannot be said that it is chemical, despite the fact the Commissioner has not disputed that it is not a chemical admixture?" 2. Learned counsel for the revisionist submits that the revisionist is engaged in the manufacturing of chemical in the brand name of 'AT-PLAST'. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for manufacturing of its product 'AT-PLAST' various chemicals are being used but without considering the said fact, the Tribunal has wrongly confirmed the order of the Commissioner. He prays for allowing the revision. 5. Per contra, learned Standing Counsel supports the order passed by the authorities below. 6. After hearing the arguments of the learned counsel for the parties, the Court has perused the records. 7. Admittedly, the revisionist manufactured 'AT-PLAST' which are being used in mixing of ready mix concrete / concrete and it has been averred by the revisionist that the said product are being used along with concrete for reducing the uses of water, delay the time of freezing as well as strengthening the concrete. In para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead of chemical and are liable to tax accordingly. 10. In the case in hand, none of the authorities have discussed raw material / chemicals used in manufacturing of 'AT-PLAST' or the chemical analysis report as furnished by the revisionist in support of its case but had decided the issue, which cannot be justified in the eyes of law. 11. In view of above, the revision is allowed. The impugned order of the Tribunal is set aside. The matter is remanded to the Tribunal for deciding the issue afresh keeping in mind the order & judgement of 'Cico Technology Ltd. (supra).' 12. It is expected that since the matter is very old, the Tribunal may take all possible effort to decide the same within a period of three months from the date of receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
