Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1560 of 2006 Petitioner :- The Commissioner Of Income Tax, Lucknow Respondent :- S/S. Ram Chandra Straw Productss Ltd. Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11 of the U.P.Trade Tax Act against the
order of the Tribunal dated 21.3.2006 for the
Assessment Year 2002-03. The questions of law
referred to are hereunder:
“(i) Whether, under the facts and circumstances
of the case the normal rate of tax as mentioned in
the Notification No.781 dated 31.3.1995 is the rate
of tax provided under Section 8(2) of the Central
Sales Tax Act, 1956 ?
(ii) Whether under the facts and circumstances of
the case the normal rate of tax (at the rate of 10%)
was lawfully applied by the assessing authority to
determine the tax payable by the opposite party at
the rate of 2.5% being 25% of the normal rate of
tax ?
(iii) Whether the Tribunal has committed a
manifest error of law to uphold the order of remand
passed by the Joint Commissioner (Appeal)?”
The Tribunal has taken a view that the higher rate
of tax could not be imposed on the assessee who
has having heard for a registration. The questions of
law framed above has been answered by this Court
in a decision in the case of The Commissioner of
Trade Tax, U.P./ vs. Amco Binel Pvt. Ltd. Noida,
reported in 2008 NTN (Vol.38 ) 91.
The question is thus answered in favour of the
assessee and against the department.
The revision is dismissed.
Order Date :- 6.1.2010
AKJ