TaxTMI 
TaxTMI 
2020 (3) TMI 252
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.... Second Appeal No. 171/2018, whereby allowing the Second Appeal filed by the Commissioner Commercial Tax, Lucknow. This revision pertains to the assessment year 2014-15. 3. The instant revision has been admitted on the following questions of law:- "(1) Whether opposite party No.1, the learned Tribunal, was justified in upholding the order dated 22.03.2018 passed by opposite party No.4 and setting aside the order dated 26.05.2018, while upholding the applicability of the tax @ 14% having confirmed that the goods under question namely Gain Measuring Instruments fell into the category of unclassified items? (2) Whether the opposite party No.1, the learned Tribunal, was justified in upholding that the electrical goods under question was no....
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....P.C.), SASAN Power Ltd. Noida Power Company Ltd. etc. and also submitted that revisionist is registered under the U.P. VAT Act & Central Sales Tax Act. 5. With regard to the assessment of the goods manufactured by the revisionist for the assessment years 2014-15 the Assessing Authority declined to accept the rate of tax 5% on Gain Measuring Instrument and taxed the goods manufactured by the revisionist as unclassified items to be taxed at 14%. The revisionist has submitted that he is manufacturing "Digital Multimeter AV0410, Digital insulation resistance tester, Primary current injection set, Digital clamp meter, Tan delta kit" 6. The submission of the learned counsel for the revisionist is that the Instruments by him are liable to be inc....
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....ejected the same and found that goods being manufactured by the revisionist could not be included in the category of Gain Measurement Instrument, the Tribunal has totally relied upon the judgment of the Assessing Authority. 10. Learned counsel for the revisionist has submitted that expert opinion submitted by the revisionist that it is a State Body consisting of highly educated engineers who had rendered the opinion and the said opinion had to be given due weightage and and could not be rejected in cursory manner, as has been done by the Tribunal. It has further been submitted that Tribunal being a final fact finding body in the present circumstances could have obtained another expert report from any authority which it deemed appropriate. ....