Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 111 of 2002 Petitioner :- Commissioner Trade Tax U.P. Lucknow Respondent :- M/S U.P. Trading Corporation Moradabad Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1995-96 against the order of the
Tribunal dated 5.11.2001. The questions of law
referred to are hereunder:-
(i) Whether on the facts and in the circumstances of the case, Trade Tax
Tribunal is legally justified to hold that the rubber belting is covered by
Notification dated 31.3.1992 under the category of old discarded and
unserviceable stores despite the belting sold by the dealer were serviceable in
small industries and tube well, as rubber belts ?
(ii) Whether on the facts and in the circumstances of the case, Trade Tax
Tribunal has properly considering the material available on record ?
The Tribunal has held that the rubber belting
transacted by the dealer was in the category of old
and discarded and unserviceable stores and
therefore, was not liable to be taxed as belting on all
kinds and in fact it was to be taxed at 4%.
There is no merit in this revision, it is dismissed.
Order Date :- 8.1.2010
S.P.