2019 (10) TMI 809

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....te Party : C.S.C. ORDER SAUMITRA DAYAL SINGH,J. 1. Present revision has been filed by the applicantassessee against the order of the Commercial Tax Tribunal, Agra, dated 23.12.2009, passed in second appeal no. 179 of 2009, for A.Y. 2000-01 (U.P.). By that order, the Tribunal has dismissed the second appeal filed by the assessee and confirmed the re-assessment order, insofar as the assessi....

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....ification dated 20.5.1976?" 4. At the outset, learned counsel for the applicantassessee has placed reliance on the earlier decision of this Court, inter parties, in Sales/Trade Tax Revision No. 2269 of 2006, dated 28.05.2014. It reads as below: "1. Heard learned Standing Counsel for the revisionist and perused the record. 2. The questions of law, which have been formulated in ....

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....pondent-dealer is engaged in the business of sale and purchase of mirror glass sheet and, therefore, Tribunal has held that it is not "cosmetic mirror glass" but is "unclassified item". 4. Learned Standing Counsel could not dispute that mirror glass sheet by itself could not be used at all and it has to be further worked in respect of size etc. so as to used for any purpose whatsoever, th....

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.... the revenue authorities in the present case as well. 10. In view of the aforesaid decision of this Court (inter parties), reliance placed by the Tribunal on another decision of this Court in The Commissioner of Trade Tax, U.P. Vs. Kohinoor Glass House, [(2009) 39 NTN 76] is erroneous. In any case, in that decision, the commodity involved was not glass and mirror sheets but mirror glass. 11.....