2008 (2) TMI 848

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..... isions have been filed by the dealer under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against common judgment and order of the Sales Tax Tribunal, II Bench, Ghaziabad dated December 5, 1991. The Tribunal by the said judgment had dismissed all the four appeals filed by the dealer. The dispute relates to the assessment years 1983-84, 1985-86-U.P. and .....

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..... tment. The controversy involved in these revisions is squarely covered by the decision of this court in the case of Jain Marble Home, Meerut Cantt. v. Sales Tax Tribunal, Lucknow reported in 1996 UPTC 116 wherein this court in similar circumstances had held that "marble tiles" would be covered by entry No. 67 of Notification No. 5784 and would be taxable at 12 per cent and would not be .....

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