2008 (8) TMI 837

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....ax Tribunal, Moradabad in Second Appeal No. 523 of 1999 relevant to the assessment year 1995-96. The dealer-opposite party carries on the business of air-conditioners, its accessories and component part of air-conditioners. The dealer-opposite party admitted the tax liability on mefron gas at the rate of ten per cent. The assessment order was framed accordingly on January 6, 1998. Subsequent th....

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....id gas is also used in the manufacture of perfume and it is liable to be taxed as chemicals. The order of the first appellate authority has been confirmed by the Tribunal by the order under revision. In the memo of revision, the following question of law has been sought to be raised: "(i) Whether Trade Tax Tribunal was legally justified in deciding the tax liability of mefron gas without taking....

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....chloro-flouro hydrocarbon is nowhere mentioned either in the assessment order and no material or any other literature has been placed before me to show that mefron gas and chloro-flouro hydrocarbon as different substances. Moreso, in his assessment order the assessing officer himself indirectly admitted that even if mefron gas is admitted to be chloro-flouro hydrocarbon, it has to be taxed at 15 p....