1974 (3) TMI 92

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....of the assessee's taxable turnover determined by the Additional judge (Revisions), Sales Tax, U.P., Allahabad, for the year 1966-67? (2) Whether, upon the facts and in the circumstances of this case, the Additional Judge (Revisions), Sales Tax, Allahabad, was competent to raise the turnover taxable at the rate of 2 per cent from Rs. 10,00 to Rs. 15,000 for the year 1966-67? (3) Whether the window-glass, imported and sold by the assessee in 1966-67, was glassware attracting tax at the rate of 10 per cent under Notification No. ST-7094/X-1012-1965 dated 1st October, 1965? If not, what was the correct rate of tax in respect of it? (4) Whether the looking glass, imported and sold by the assessee in 1966-67 was "toilet requisites" attra....

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.... and looking glasses taxable at 10 percent Rs. 20,000 Rs. 37.000 2. Picture-frames and plain sheets taxable at the rate of 2 per cent Rs. 15,000 Rs. 15,000 Tax Rs. 2,300 Rs. 4,000 He accordingly dismissed the revision for the year 1966-67 and allowed in part the revision for the year 1967-68. The assessee is aggrieved and has brought this reference before us. The first question as framed is a question of fact. Whether, on the facts and in the circumstances of the case, the assessment of the turnover is right or wrong cannot be a question of law. However, a question of law can arise If the assessment is without any material. We find that the revising authority has determined the turnover on the basis of past records and the size of ....

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....ssessment year 1966-67 was maintained at Rs. 2,300 while the tax for the year 1967-68 was reduced by Rs. 50. Obviously this cannot be said to be a case of enhancement. We accordingly reframe the second question to read: "Whether, on the facts and in the circumstances of the case, the revising authority had enhanced the assessmentand answer the same In the negative. The next question is as to whether the imported glass sheets sold as window-glasses could be taxed as glassware under Notification No. ST7094/X-1012-1965 dated 1st October, 1965. The contention is that glass sheet is not glassware but is an unclassified item. This point is covered by a recent decision of this court in U.P. Glass Works Ltd. v. Commissioner of Sales Tax[1973] 32....