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TMI Blog2022 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... 'BLE SAUMITRA DAYAL SINGH, J. 1. Heard Sri Vishwjit, learned counsel for the assessee and Sri A.C. Tripathi, learned Standing Counsel for the revenue. 2. Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Bench II, Agra dated 07.12.2009 passed in Second Appeal No. 278 of 2008 for A.Y. 2002-03, whereby the Tribunal has dismissed the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee did not raise any specific ground before the appeal authority as to the rate of tax on the aforesaid turnover of Rs. 5,00,000/- and the first appeal authority did not return any finding on the same. Even, in the appeal before the Tribunal, though no specific ground was raised in the memo of appeal, the assessee raised that ground during the course of oral hearing. 5. Perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axing entry stood amended by virtue of Notification No. KA. NI. -2- 100/XI-9(231)/94-U.P. Act-15-48-Order-2000 dated 15 January, 2000 thereunder Entry 43 reads as below: "43. Mill stores and hardware including all kinds of bearing, Atta- Chakki pathar and iron or steel goods not covered by any item of this Schedule or notification issued under the Act but excluding iron or steel wires." 9. Thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such commodity from the scope and sweep of the taxing entry. 11. If there was any doubt as to that, the legislature has itself made its intent plain by using the words "but excluding iron or steel wires". Thus, legislature first understood iron or steel wires also to be item that would be included in the generic description of goods given by it as "iron or steel goods". However, since the legisla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 January, 2000 by virtue of generic entry of all iron and steel goods as were not specifically excluded. 14. The decisions referred to by the Tribunal are wholly distinguishable as they arise in different fact and context and also in the context of different legislative taxing entry. 15. Accordingly, the present revision is allowed. The question of law, framed above, is answered in the negati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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