Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1658 of 2006 Petitioner :- The Commissioner, Trade Tax Respondent :- S/S Anand Tea Company Petitioner Counsel :- Standing Counsel 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 Act for the assessment year
2003-04 in proceedings initiated under Section
41(8) of the U.P.Trade Tax Act against the order of
the Tribunal dated 18.4.2006.
The questions of law referred are hereunder:
“(i) Whether on the facts and in the circumstances
of the case, the Trade Tax Tribunal was legally
justified in affirming the order passed by the first
appellate authority, setting aside the assessment
order ?
(ii) Whether after purchase of tax paid tea leaves
and selling the same in his own brand names
amounted to manufacture and tax liability as per the
notification dated 15.1.2000 was at the rate of
10% ?”
The view taken by the Tribunal is reasonable and
correct. The Tribunal has relied on various
decisions of the Apex Court wherein it has been
held that mere packaging of tea from its loose form
into small packets cannot be held to be a
manufacturer. The questions referred are decided in
favour of the assessee and against the department.
This revision is dismissed.
Order Date :- 18.1.2010
AKJ