1999 (7) TMI 643

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.... (now U.P. Trade Tax Act) raise a common question. The dealer-respondents are represented by the same counsel. They were, therefore, heard together and are disposed of by this common order. 2.. Sales Tax Revision Nos. 277 and 278 of 1994 are directed against a common order dated October 11, 1993 passed by the Sales Tax Tribunal, Agra whereby it allowed the dealer's Second Appeal Nos. 129 of 1990 ....

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....d September 7, 1981 the following goods are taxable at the rate of 12 per cent: "4. All goods and wares made of glass, but not including plain glass-panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass-beads, clinical syringes, thermometers and scientific apparatus and instruments made of glass." 6.. According to the assessing officer the said goods were taxable in the af....

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.... as unclassified goods. This judgment of this Court was cited before the assessing officer who took the view that it was distinguishable because the description/categorization mentioned in the notification dated September 7, 1981 was different and included all goods made of glass. 7.. The description contained in entry No. 4 of the notification dated September 7, 1981 reproduced above, came up fo....