Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1770 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.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 2000-2001 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 vie of the detailed findings of
fact based on evidences 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 findigns 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 (bone 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 ?
The Tribunal has rightly come to the conclusion
that bone meal is liable to tax under Notification
No.101 dated 15.1.2000.
In view of the fact that this has been clarified by a
circular issued by the department, no question of
law arises.
This revision is dismissed.
Order Date :- 27.1.2010
S.P.