B. P. JEEVAN REDDY, CJ.

These revisions under section 11 of the U. P. Sales Tax Act are preferred by the Commissioner, Sales Tax, Lucknow, against the judgment and order of the Sales Tax Tribunal, Lucknow, allowing the appeals preferred by the respondent-assessee.

The respondent-assessee, M/s. Dunlop India Ltd. , is a registered dealer under the U. P. Sales Tax Act as well as under the Central Sales Tax Act. It deals in tyres of motors, trucks, scooters and cycles, etc. For the assessment year 1975-76 and 1976-77 it submitted its return disclosing the taxable turnover at Rs. 8,90,93,957. 11 and Rs. 9,20,18,922. 23 respectively. It also deposited the requisite amount of tax. The assessing authority, however did not agree with the assessees contention that the tyres and tubes sold by it to dealers holding recognition certificates were exempt from sales tax during the said assessment years. It also did not accept the assessees plea that cycle rims were iron and steel as defined under section 14 of the Central Sales Tax Act and, therefore, subject to the ceiling prescribed in the said section. On this basis the assessing authority enhanced the taxable turnover for both the years agains

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