2014 (5) TMI 63

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....d the orders passed by the Tribunal and the First Appellate Authority. 2. We are concerned with assessment years 1971-72, 1972-73 to 1974-75 in these appeals. 3. The sole question that arises for our consideration in these appeals is: whether manufacturing of fabricated steel by the respondents herein - M/s. R.S. Steel Works, Bareilly is to be assessed at the rate of 7.5% instead of 3%. 4. The respondent is engaged in the activity of the sale of fabricated steel which is normally used in the erection of Electric Transmission Towers and manufacture of zinc dross, fabricated steel, scrap etc. 5. The assessing authority for the aforesaid assessment years had completed the assessments and had levied tax at the rate of 3 per cent on the grou....

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....evenue for rectification of its orders. 8. Aggrieved by the orders passed by the First Appellate Authority, the Revenue approached the Tribunal by way of an appeal. The Tribunal by its order dismissed all the appeals of the Revenue on the ground that it had no jurisdiction to enhance the turnover after it had already been assessed by the assessing authority and confirmed by the First Appellate Authority and therefore remanded the matter to the assessing authority for fresh assessment. The assessing authority, on remand confirmed its earlier order of fabricated steel being taxable at 3%. 9. Thereafter, the Revenue filed revision petitions against the order passed by the Tribunal before the High Court. The High Court after a careful conside....