JUDGMENT Anshuman Singh, J.
1. This revision at the instance of Commissioner of Sales Tax, U.P., is directed against the judgment dated 18.2.1987 passed by the Sales Tax Tribunal relating to the assessment year 1980-81.
2. The assessee is a manufacturer of tin containers carrying on its business at Mohan Nagar, Ghaziabad. In die original assessment order dated 25.11.1983 the sales of tin containers in the amount of Rs. 9,51,431.64 made against Form-B was held to be not liable to sales tax. Subsequently a notice under Section 21 of the U.P. Sales Tax Act was sent to the assessee and the tax in the amount of Rs. 47,572/- was imposed on the sales of tin containers. Assessee feeling aggrieved went up in first appeal before the Deputy Commissioner (Appeals) which was dismissed. Assessee feeling aggrieved preferred second appeal before the Tribunal which has been allowed by the Tribunal by the impugned order.
3. The question sought to be answered by this Court in the instant case is whether on the facts and circumstances of the case, the Sales Tax Tribunal was legally justified in allowing the assessee's appeal and granting exemption under Section 5(3) of the Central Sales Tax Act for the sale of the tin containers when the export is of Hocca Tobacco paste and not of tin containers.
4. I have heard Sri V. M. Sahai, learned Counsel appearing for the revenue and Sri Rajesh Kumar Agarwal, learned Counsel appearing for the assessee.
5. Counsel for the parties agreed that the question involved in the instant case is squarely covered by the decision of this Court in Commissioner of Sales Tax v. Containers Corporation of India 1989 U.P.T.C. 224, in which this Court has held that the assessee is not liable to tax on the sale of the tin containers. In view of the said fact the revision filed by the revenue deserves to be rejected.
6. In the result, the revision fails and is accordingly rejected. The question is answered in favour of the assessee and against the revenue. Parties shall bear their own costs.