JUDGMENT Anshuman Singh, J.
1. This revision under Section 11 of the U.P. Sales Tax Act (hereinafter referred to as the Act) at the instance of assessee is directed against the judgment dated 24.6.1987 passed by Sales Tax Tribunal relating to assessment year 1978-79.
2. Assessee is a registered dealer under the U.P. Sales Tax Act and is carrying on business of G.I. Pipes and pipe finings. Assessee claimed exemption in the assessment proceedings on the G. I. Pipes sold by him against Form 3-A to the tune of Rs. 42,940/- which was granted by the Sales Tax Officer by his order dated 13.1.1982. Assessing Authority initiated the proceedings under Section 21 of the Act on the ground that the assessee has sold G. I. Pipes and pipe fittings which are not covered under the entry of iron and steel and are unclassified items and as such are liable to tax. The Sales Tax Officer by his order dated 17.6.1982 withdrew the exemption granted to the assessee and levied tax at the rate of 8 per cent treating the commodities sold by the assessee as unclassified item". Assessee feeling aggrieved filed first appeal before the Assistant Commissioner (Judicial) Sales Tax, Saharanpur who set aside the order of the Sales Tax Officer and remanded back the matter to the Sales Tax Officer to find out what item has been sold by the assessee. The Sales Tax Officer by order dated 19.9.1980 again imposed tax under Section 21. Assessee feeling aggrieved by the order of the Sales Tax Officer again filed an appeal before the Assistant Commissioner (Judicial) Sales Tax who confirmed the order passed by the Sales Tax Officer. Assessee feeling further dis-satisfied by the order of the Assistant Commissioner (Judicial) Sales Tax filed a second appeal before the Sales Tax Tribunal, Saharanpur. The Tribunal by the impugned order confirmed the first appellate order and dismissed the appeal.
3. The question which has been raised by the assessee for decision of the Court is whether G. I. Pipes and pipe fittings are covered under the entry of iron and steel as contemplated under Section 14 of the Central Sales Tax Act or are liable to tax as on unclassified item.
4. B have heard Sri Rajesh Kumar, learned Counsel appearing for the assessee and Sri V. M. Sahai, learned Counsel appearing for the revenue.
5. Counsel for the parties agreed that the controversy involved in the instant case is squarely covered by the decision of the Court in Commissioner of Sales Tax v. S/s. Om Engineering Works 1986 UPTC 55. In view\of the said fact no further investigation is required in the instant revision.
6. In the result, revision succeeds and is allowed. The order of the Tribunal is set aside. The question is answered in favour of the assessee and against the revenue. Parties shall bear their own costs.