M/S. Jai Vijai Metal Udyog Pvt. Ltd vs Commissioner, Trade Tax, U.P. Lucknow

The Supreme Court upheld the High Court's decision allowing the Revision Petitions filed by the Commissioner under the U.P. Trade Tax Act, 1948, specifically referencing Section 21 and Section 3A(1)(c). The Court established that 'properzi' rods, classified as a 'rolled product', do not fall under the definition of primary metal as per Entry 24 of the U.P. Act and are thus liable to be taxed at a higher rate of 10%. The Court affirmed the additional demand raised against the Dealer, confirming the re-assessment was valid.