Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 500 of 2007 Petitioner :- Commissioner Trade Tax Respondent :- Shanker Traders Petitioner Counsel :- S.C. Respondent Counsel :- S.D. Singh Hon'ble Bharati Sapru,J.
Heard learned standing counsel for the State and Sri
Diptiman Singh holding brief of Sri S.D.Singh, the
leanred counsel for the assessee.
This revision has been filed by the State under
Section 11(1) of the U.P.Trade Tax Act for the
assessment year 2002-03 against the order of the
Tribunal dated 13.12.2006.
The question of law referred is hereunder:
“(i) Whether on the facts and in the circumstances
of the case the Trade Tax Tribunal was justified in
holding that the James and Galleys sold by the
dealer are liable to tax @ 8% instead of 16% in
view of notification no.306 dated 31.1.2001 ?”
Both the 1st Appellate Authority and the Tribunal
have come to the conclusion that the items
manufactured by the assessee known as ‘Mehak
Jelly Velly’ is a confectionery item. This finding has
been recorded after getting the items analysed at the
approved institute for examination.
In view of the finding of fact recorded by the
Tribunal, the item has rightly been charged to tax as
confectionery.
The question of law is decided in favour of the
assessee and against the department.
This revision is dismissed.
Order Date :- 2.2.2010
AKJ