ORDER

1.Challenge in this appeal, by special leave, is to the final judgment and order dated 12th August, 2005 rendered by the High Court of Judicature at Allahabad in Trade Tax Revision No.945 of 1998. By the impugned judgment, the High Court has allowed the Revision Petitions filed by the Commissioner, Trade Tax, U.P., Lucknow (for short “the Commissioner”) against a common order passed by the Trade Tax Tribunal, Varanasi (for short “the Tribunal”) in appeals preferred by the Commissioner against the order passed by the Deputy Commissioner (Appeals) in favour of the appellant (hereinafter referred to as “the Dealer”) in respect of the assessment year 1988-89.

2.Briefly stated, the material facts giving rise to the present appeal are as follows:

3.The Dealer, incorporated as a private limited company, is engaged in the manufacture of aluminium ‘properzi’ redraw rods from aluminium ingots. The word ‘properzi’ is the name of the person who had invented the process of manufacturing redraw rods. According to the Dealer, the process involves pouring of molten metal from pot room crucible directly in the melting furnace, which is then transferred to holding furnace. The material is then d