2022 (1) TMI 254

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..... 405 of 2013 for A.Y. 2008-09 under U.P. VAT Act, treating the item manufactured and sold by the applicant as unclassified item and imposed the tax @ 12.5 % on the same. The following questions of law have been framed in the present revision:- (a) Whether, on the facts and in the circumstances of the case the Tribunal was legally justified in not treating the steel strip (shoe -shank) used in between the insole and sole of the shoe as iron and steel covered under the Entry No. 40 of schedule -II, Part -A of the U.P. VAT Act, 2008 and taxable @ 4 %? (b) Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in not applying its mind to the alternative submission of the applicant tha....

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....ct. Therefore shoe shank should be taxed under entry no. 40 but the Tribunal being the last Court of fact has not whispered a word about the same. Therefore, the matter may be remanded back to the Tribunal for considering the said fact. Per contra, learned Standing Counsel supports the order of the lower authorities and submits that the applicant is not selling lower of shoe but is manufacturing one of its component i.e. shoe shank which is used to manufacture the lower of shoe and therefore, the authorities below have rightly taxed the item as unclassified item and imposed the tax @ 12.5 %. The Court has perused the records. Admittedly, the applicant is manufacturing the shoe shank from steel strips and thereafter selling the same....