2005 (7) TMI 611

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....ally filed by the Commissioner of Sales Tax, Uttar Pradesh, before the Allahabad High Court in the year 1992 and received by this Court on transfer under section 35 of the U.P. Reorganisation Act, 2000, for its disposal. 2.. The revision is directed against the order dated February 1, 1992 passed by the Sales Tax Tribunal, Bareilly in Second Appeal Nos. 139 of 1990, 140 of 1990 and 145 of 1990. T....

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....sing of Second Appeal Nos. 139 of 1990 (assessment year 1982-83), 140 of 1990 (assessment year 1981-82) and 145 of 1990 (assessment year 1983-84) has taken the view that the earthen tiles come within the definition of "pottery". The item "cottage pottery industry" is exempted under Notification No. S.T.-II-5025/X--6(12)-79--U.P. Act XV/48--Order 79 dated June 30, 1979 and Notification No. ST-II-5....