M/S. JAI VIJAI METAL UDYOG PVT. LTD. vs COMMISSIONER, TRADE TAX, U.P. LUCKNOW

The Supreme Court addressed the classification of 'properzi' rods under the U.P. Trade Tax Act, 1948, specifically examining Entry 24 and Section 3A(1)(c). The Court held that 'properzi' rods, being a rolled product, are not classified as primary metal and thus are subject to a higher tax rate of 10% as an unclassified item. The judgment affirmed the High Court's decision to allow the Commissioner’s revision against the Tribunal's order in favor of the Dealer, resulting in the upholding of the additional tax demand.