This revision has been filed under section 11 of the U. P. Trade Tax Act, 1948 (hereinafter called "the Act") against the judgment and order dated March 16, 2004 of the five-member Bench of the U. P. Trade Tax Tribunal (hereinafter called "the Tribunal"), given in Second Appeal No. 547 of 2001 for the assessment year 1998-99 wherein it has been held that "coal briquettes" prepared from coal dust, on which the sales tax has already been paid, is a different commercial commodity being prepared through process of manufacturing. Therefore, the revisionist/appellant being a manufacturer thereof, was liable to pay tax.

The facts and circumstances giving rise to this revision are that the assessee carries on business in coal and also manufactures the briquettes, popularly known as coal tiklis. The tiklis are prepared by moulding coal dust with clay or molasses. The assessee had applied for exemption/rebate of sales tax claiming that the coal briquettes are the same commodity as coal and it has already been subjected to tax. However, its claim was rejected by the assessing authority vide assessment order dated March 31, 1999 (annexure 1 ). Being aggrieved, the revisionist/