Allahabad High Court High Court

M/S Raja Iron Store Thru’ … vs Commissioner, Commercialt Ax, … on 21 July, 2010

Allahabad High Court
M/S Raja Iron Store Thru’ … vs Commissioner, Commercialt Ax, … on 21 July, 2010
Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 580 of 2010

Petitioner :- M/S Raja Iron Store Thru' Proprietor
Respondent :- Commissioner, Commercialt Ax, U.P. Lucknow
Petitioner Counsel :- N.C. Gupta,Vikrant Gupta
Respondent Counsel :- C.S.C.

Hon'ble Pankaj Mithal,J.

The submission of learned counsel for the petitioner is that the assessee is a
trader and is not doing any manufacturing work and this aspect has been
considered and accepted by the Assessing Authorities in some of the
assessment years but in the year in dispute i.e. 2004-05 assessment has been
made by treating the assessee as a manufacturer.

Admit.

No notice be issued to the opposite party as it is represented by learned
Standing counsel.

List for hearing on its turn.

Until further orders of this Court, the recovery of the disputed amount of tax
pursuant to the order of the First Appellate Authority dated 4.6.09 shall
remain stayed provided the assessee/revisionist deposits half of the same and
furnishes security other than cash and bank guarantee for the balance amount
within a period of one month from today

Order Date :- 21.7.2010
piyush