The Commissioner, Trade Tax, U.P. … vs S/S Alpine Chemical Industries on 22 January, 2010

Allahabad High Court
The Commissioner, Trade Tax, U.P. … vs S/S Alpine Chemical Industries on 22 January, 2010
Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 1748 of 2006

Petitioner :- The Commissioner, Trade Tax, U.P. Lucknow
Respondent :- S/S Alpine Chemical Industries
Petitioner Counsel :- S.C.

Hon'ble Bharati Sapru,J.

Heard learned standing counsel for the State.
This revision has been filed by the State under
Section 11(1) of the U.P.Trade Tax Act for the
assessment year 2000-01(Central) against the order
of the Tribunal dated 11.7.2006.

The questions of law referred to are hereunder:
“(i) Whether, under the facts and circumstances of
the case the impugned order of the Tribunal is
legally sustainable in view of the detailed findings
of fact based on evidence recorded in the
assessment order and ignored by the Tribunal ?

(ii) Whether the Tribunal has committed a manifest
error of law and facts completely ignoring the
findings of fact recorded in the assessment order to
the effect that in the process of manufacturing of
Glue, the residue remained in the boiler is crushed
to obtain a commodity known as bone meal and the
nomenclature as meat meal etc. given by the
opposite party to such a commodity (none meal)
shall remain bone meal liable to tax under
Notification No.101 dated 15.1.2000 and thus the
impugned order of the Tribunal is wholly without
application of mind and unjust ?

(iii) Whether under the facts and circumstances of
the case the form ‘C’ submitted by the opposite
party before the Joint Commissioner (Appeal) was
in-admissible in evidence and the rebate of tax has
been wrongly allowed in view of the provisions of
Rule 12(7) of the Central Sales Tax (Registration
and Turnover) Rules 1957 and thus the Joint
Commissioner (Appeal) and the Tribunal have
exceeded their jurisdiction and acted beyond the
power conferred under Rules to allow benefit of
concessional rate of tax to the opposite party ?”
Upon an examination of the notification by this
Court, I am of the opinion, that the Tribunal has
rightly come to the conclusion that the bone meal is
to be charged @ 4% under the Notification No.101,
dated 15.1.2000.

In view of the above finding as recorded by the
Tribunal, no question of law arises.
This revision is dismissed .

Order Date :- 22.1.2010
AKJ

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