2018 (7) TMI 2303

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....he consumers during their eating time. The said all items are in the category of the crockery whereas he claims that so far as the melamine tray is concerned it is not covered as a crockery item nor it is used as the crockery item by the consumers. The assessing authority has passed an assessment order treating the melamine tray as a crockery item and has taxed the same @ 12% plus State Development Tax @ 1%. Aggrieved by the order passed by the assessing authority treating the melamine tray as a crockery item, the assessee went in appeal before the First Appellate Authority and the First Appellate Authority vide order dated 18.02.2010 allowed the appeal and has held that the melamine tray is a plastic goods as such is covered under the Notification No. KAN999- 2-709/XI-9(115)/2000 UP Act-15/48 Order (4)-2003/ Date 15-2-2003. The First Appellate Authority after detail discussion and after due consideration of the aforesaid notification has arrived at the conclusion that the purchases affected by the assessee mostly relates to one M/s. House Hold and Appliances Ltd., Rajkot, Gujarat and the melamine tray is mentioned as a separate item. He has discussed the nature and use of....

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.... simple and somewhat utilitarian design. While there are exceptions, crockery usually features little or no decoration. The emphasis is on holding up well to repeated use. In various dictionaries the item crockery normally mentioned as crockery are cups, plates and dishes that is प्याले, प्लेटे, तश्तिरियाँ और बर्तन इत्यािदि। In one of the dictionary edited by Father Kamil Bulke the meaning of crockery is given in hindi as चीनी के बर्तन। So far as melamine is concerned it is a white crystalline compound made by heating cyanamide and used in making plastics. Further a plastic used chiefly for laminated coatings, made by copolymerizing melamine with formaldehyde. From the bare perusal of the aforesaid details and description of crockery and melamine admittedly prmia facie it appears that both the items are different altogether as well as their use is entirely different by t....

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....नके द्वारा निर्धारित की गई दर से उसकी बिक्री की जाती है। इस प्रकार माल स्टाक ट्रांसफर होकर आता है तथा प्रिंसिपल द्वारा जो बिक्री की दर निर्धारित की जाती है उसी दर पर बिक्री की जाती है। इन परिस्थितियों में जो हानि दर्शायी जा रही हà¥....

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....¥à¤°à¤¾à¤•à¤°à¥€ की भांति कर आरोपित किए जाने का निर्णय लिया गया है। इस संबंध में व्यापारी द्वारा यह कहा गया कि मेला माईन ट्रे प्लास्टिक की श्रेणी में आता है। कमिश्नर, व्यापार कर, उत्तर प्रदेश द्वारा जारी परिपत्र को दृष्टिगत रखते हुए इस पर प....

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....¥‹ कर आरोपित किया गया है वह विधिसम्मत नहीं है तथा इनके विरुद्ध योजित प्रथम अपील में व्यापारी की अपील स्वीकार करते हुए आरोपित कर को समाप्त किए जाने का जो निर्णय लिया गया है, वह हमारे विचार से विधिक एवं तथ्यात्मक आधार पर पूर्णतः उचित....