Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 546 of 2002 Petitioner :- The Commissioner ,Trade Tax Respondent :- Indolube Refineries Industrial Estate Petitioner Counsel :- S.C. Respondent Counsel :- B.J.Agrawal,P.Agrawal Hon'ble Bharati Sapru,J.
The dispute in the aforesaid revision relates to the
assessment year 1995-96. 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 legally
justified to hold that the refining of mobile oil from
used and burnt mobile oil is not manufacturing ?
II. Whether the order of the Tribunal is correct in
view of the decision of the Hon’ble Supreme Court
in the case of B.P.Oil Mill vs. Sales Tax Tribunal
1998-U.P.T.C.-1020 and M/s Chaugley and Co. vs.
Union of India, 1981-UPTC.-702 ?”
Heard learned counsel for the parties and perused
the record.
The above questions of law have been set at rest by
this Court inter parties in T.T.R. No.757 of 1995
decided on 19.8.2003 and has been decided against
the department
Respectfully following the aforesaid judgment both
the revision is dismissed.
Order Date :- 27.1.2010
AKJ