TaxTMI 
TaxTMI 
2006 (8) TMI 584
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....ods such as Pandeep, Amardan, etc. manufactured by the dealer are taxable as Utensils made of brass and not as art brass ware despite the fact that the dealer was registered for manufacturing of art brass ware only?" 2. Dealer/Opposite Party (hereinafter referred to as "the Dealer") is a Karkhaneydar and owns Furnaces for manufacturing of various items made of Brass. It was found that during the year under consideration, dealer manufactured and sold Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota, etc. These goods appear to have been manufactured by casting process and after finishing and polishing, were sold. The Assessing Authority treated the aforesaid items namely Shivling Kandhari, Paandeep, Amar Daan, Agar D....
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....efore, it was liable to tax @ 4% under the entry of Utensils made of Brass. 5. Having heard learned Counsel for the parties and perused the order of Tribunal and the authorities below. 6. It is useful to refer the Notifications relating to the "Art Brass-wares" and Utensils made of Brass. 7. The relevant portion of Notification No. ST-6750, dated 1-10-1985 is reproduced below :- "In exercise of the powers under clause (d) of sub-section (1) of Section 3A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to made with effect from October 1, 1985, the following amendments in Government Notific....
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....sware is "Pital Kay Kalatmak Patra" 9. The aforesaid Notification has been further amended by the Notification No. TT-2-3402/11-9-116/94-U.P. Act-15/48-Order-94, dated 1-10-1994, by which, the entry of Utensils made of Brass Bronze (Kansa) Bell Metal (Phool) or German Silver and parts thereof has been made taxable @ 4%. 10. Now the question for consideration is whether the item in dispute namely Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota etc. being Utensils used in the worship, is liable to tax as a "Art Brass-wares" or as a Utensil made of Brass. There is no dispute that the items in dispute are the Utensils used in the worship made of Brass. In my view, since there is a specific entry of Utensils ma....