Commissioner, Sales Tax vs Gorakhpur Grah Udyog Kendra

Rajes Kumar, J.—In these revisions, the question raised is whether the Tribunal was justified to hold that masala obtained from sabut masala are one and same commodity and no manufacturing process is involved and therefore, the dealer/opposite party was not liable to tax?

The issue involved is squarely covered by judgment of this Court in the case of Umesh Masala Udyog v. Commissioner of Sales Tax reported in 1992 UPTC 554, and in the case of Commissioner, Sales Tax v. Alka Griha Udyog, Bareilly reported in (1999) 38 STI 208. Respectively, following the above judgments of this Court, the view taken by the Tribunal is upheld.

Both the revisions lacks merit and are accordingly dismissed.