2008 (8) TMI 837

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..... he dealer-opposite party carries on the business of air-conditioners, its accessories and component part of air-conditioners. The dealer-opposite party admitted the tax liability on mefron gas at the rate of ten per cent. The assessment order was framed accordingly on January 6, 1998. Subsequent thereto, the assessing officer initiated proceeding under section 22 of the U.P. Trade Tax Act, 1948 on .....

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..... r of the first appellate authority has been confirmed by the Tribunal by the order under revision. In the memo of revision, the following question of law has been sought to be raised: (i) Whether Trade Tax Tribunal was legally justified in deciding the tax liability of mefron gas without taking into consideration use of the product and to whom it has been sold out? Heard the learned counse .....

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..... literature has been placed before me to show that mefron gas and chloro-flouro hydrocarbon as different substances. Moreso, in his assessment order the assessing officer himself indirectly admitted that even if mefron gas is admitted to be chloro-flouro hydrocarbon, it has to be taxed at 15 per cent being an accessory of refrigeration and air-conditioners. This much finding of the assessing offic .....

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