9911796707
TMI Blog2014 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the orders passed by the Tribunal and the First Appellate Authority. 2. We are concerned with assessment years 1971-72, 1972-73 to 1974-75 in these appeals. 3. The sole question that arises for our consideration in these appeals is: whether manufacturing of fabricated steel by the respondents herein - M/s. R.S. Steel Works, Bareilly is to be assessed at the rate of 7.5% instead of 3%. 4. The respondent is engaged in the activity of the sale of fabricated steel which is normally used in the erection of Electric Transmission Towers and manufacture of zinc dross, fabricated steel, scrap etc. 5. The assessing authority for the aforesaid assessment years had completed the assessments and had levied tax at the rate of 3 per cent on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue for rectification of its orders. 8. Aggrieved by the orders passed by the First Appellate Authority, the Revenue approached the Tribunal by way of an appeal. The Tribunal by its order dismissed all the appeals of the Revenue on the ground that it had no jurisdiction to enhance the turnover after it had already been assessed by the assessing authority and confirmed by the First Appellate Authority and therefore remanded the matter to the assessing authority for fresh assessment. The assessing authority, on remand confirmed its earlier order of fabricated steel being taxable at 3%. 9. Thereafter, the Revenue filed revision petitions against the order passed by the Tribunal before the High Court. The High Court after a careful consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e permission granted by the High Court, the Revenue has rectified the error in earlier orders of assessment passed by the assessing authority and now levied the tax at the rate of 7.5 per cent on the sale of fabricated steel as non-classified item. 14.In light of the circumstances put forth, we are of the considered view that the submission so canvassed by the Revenue is an established fact and thus does not need our consideration. Since the prayers sought for by the Revenue in this appeal have already been granted by the High Court and accordingly complied with by the Revenue, nothing survives in these appeals for our consideration and decision and thus, these appeals require to be disposed of in light of the same. 15. In the result, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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