1999 (1) TMI 512

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....ct, 1948 are directed against a common order dated March 29, 1990 passed by the Sales Tax Tribunal, Agra and pertain to assessment years 1982-83 and 1984-85 under the U.P. Sales Tax Act. 2.. I have heard Sri Bharat Ji Agrawal, learned counsel for the revisionist and Sri Surya Prakash, learned Standing Counsel for the Commissioner. 3.. The only point pressed in these revision petitions is abo....

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....xture is not methyl alcohol and is not taxable as such but is taxable as an unclassified item. The judgment is reported in [1999] 113 STC 35 (All.); 1998 UPTC 1067 (Indian Oil Corporation Ltd. v. Commissioner of Sales Tax, U.P., Lucknow) which refers to a judgment of the Bombay High Court also in Commissioner of Sales Tax v. Indian Oil Corporation Ltd. [1978] 41 STC 471 in which it was held that m....

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.... "That the applicant respectfully submits that water methanol mixture (WMM) is now methyl alcohol and is a mixture of power boost methanol with demineralised water in the ratio of 55:45 and is supplied for being used in certain types of aircrafts. It has no other use. A certificate of Chief Aviation Manager of the applicant dated March 13, 1990 is filed herewith as annexure 2 to this affidavit."....