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TMI Blog2014 (8) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... t reason has been assigned by the traibunal to hold "Metallic Jaali" and "Perforated Steel Sheet", being two different items, except of simply referring to the stand taken by Department and thereafter discussing the judgments cited by assessee and holding that the judgments do not help the assessee. - The assessee has also referred to a circular issued by Commissioner Trade Tax dated 12.3.2014 exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese revisions are being decided by this common judgment. 2. Heard Sri Shubham Agarwal, learned counsel for the revisionist and learned Standing Counsel for the respondents. 3. The sole question up for consideration in all the revisions is whether product of revisionist-assessee i.e. Perforated Steel Sheets will come within the term Metallic Jaali under Entry 92, Schedule-2 of U.P.Value A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority and held that Perforated Steel Sheet is different than Metallic Jaali . 5. From perusal of entire judgment of the Tribunal, it does not appear as to what reason has been assigned by it to hold Metallic Jaali and Perforated Steel Sheet , being two different items, except of simply referring to the stand taken by Department and thereafter discussing the judgments cited by asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversing findings recorded by First appellate authority. 6. The assessee has also referred to a circular issued by Commissioner Trade Tax dated 12.3.2014 explaining his earlier circular of 2008 wherein it has explained that Perforated Sheet is a Metallic Jaali are same and has clarified this aspect. 7. In my view, the entire matter as also the aforesaid circular need be examined by Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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