Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1753 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Bhagwashari Papers Pvt Ltd., Petitioner Counsel :- Standing Counsel 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 2001-02 against the order of the
Tribunal dated 5.5.2006. The questions of law
referred to are hereunder :-
(i) Whether on the facts and in the circumstances of the case, the Trade
Tax Tribunal was justified in affirming the order passed bys the first appellate
authority accepting the claim of the dealer whereas return of the imported
goods could not be established by the dealer on record and further the
manufactured goods in comparison to the raw material purchased by the
dealer was shown less as has been shown in the previous assessment year ?
(ii) Whether on the facts and in the circumstances of the case, the Trade
Tax Tribunal was justified in affirming the order passed by the first appellate
authority in holding that the dealer was not liable to tax on the purchases of
baggas from unregistered dealers as baggas being residue of Sugar Cane are
the same commodity ?
The Tribunal has come to the conclusion that the
assessee is not liable to pay any tax on the
production of baggas, it is one and the same thing
as Sugar Cane, which is already tax paid.
This revision is dismissed.
Order Date :- 22.1.2010
S.P.