JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Leave granted.

2.Challenge in this appeal is to the judgment of a Division Bench of the Allahabad High Court allowing the Trade Tax Revision Case Nos. 1055 and 1070 of 1998 filed by the respondent. The two revisions were filed under Section 11 of the Uttar Pradesh Sales Tax Act, 1948 (in short the ‘Act) and the Central Trade Tax Act, 1956 (in short the ‘Central Act’).

3.Factual background in a nutshell is as follows :

“Appellant hereinafter also referred to as the Assessee was dealing with Aluminium powder. In the original assessment order passed under Section 7(3) of the Act and Section 9 of the Central Act, Aluminium Powder was treated as metal and accordingly held liable to tax at the rate of 2.2%. Assessing officer initiated proceedings under Section 22 of the Act on the ground that this Court had in Hindustan Aluminium Corporation Ltd. v. State of Uttar Pradesh and Another1, [1981(3) SCC 578] considered the entry “All kinds of minerals, ores, metals and alloys including sheets and circles” and held that under this entry only the primary metal is covered. It was also held that sheets and circle of Aluminium would not be covered under the entry “Met