Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 41 of 2003 Petitioner :- Commissioner Trade Tax U.P. Lko. Respondent :- M/S Salkhan Lime Brothers Sonebhadra Petitioner Counsel :- C.S.C. Respondent Counsel :- K.Saksena 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 1994-95 against the order of the
Tribunal dated 25.7.2002. The questions of law
referred to are hereunder:-
(i) Whether on the facts and in the circumstances of the case the Trade
Tax Tribunal is legally justified to hold that the lime dross dust is taxable
under the category of ores metals, scrap, and alloys ?
(ii) Whether lime dross dust is not covered under the category of lime
notified by notification dated 7.4.1981 ?
The Tribunal has relied on a Circular issued by the
State on 18.11.1987 and has come to the conclusion
that lime dross dust is liable to be charged tax at the
rate of 2% as it is not lime and therefore, cannot be
charged at the rate of 6% as lime.
The reasons given by the Tribunal are justified.
This revision has no merit and is dismissed.
Order Date :- 28.1.2010
S.P.