Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 215 of 2002 Petitioner :- The Commissioner,Trade Tax, U.P., Lucknow Respondent :- S/S Hanuman Dall Mill, Chauri, Gorakhpur Petitioner Counsel :- C.S.C. Respondent Counsel :- R.R. Kapoor Hon'ble Bharati Sapru,J.
Heard learned standing counsel for the State and Sri
Krishnaji Agarwal for the assessee.
This revision has been filed by the State under
Section 11(1) of the U.P.Trade Tax Act for the
assessment year 1989-90 against the order of the
Tribunal dated 14.12.2000.
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 purchase of oil cake sold to
recognition certificate holder against form 3B is
exempt from tax, without considering the
provisions of Section 4-B(1)(a-1) of the U.P.Trade
Tax Act ?
ii. Whether on the facts and in the circumstances of
the case, the order of the Trade Tax Tribunal is
correct in view of the decision of this Hon’ble Court
in the case of CTT vs. Malti Devi, Deoria-
U.P.T.C.-294 ?”
After hearing counsel for both the sides and
perusing the record it became clear that the oil cake
is not a declared commodity and therefore, the
decision of the Tribunal in this regard is not correct.
It is set aside that the assessee is not entitled to the
benefit granted by the Tribunal as oil cake is not a
declared commodity.
The order of the Tribunal is set aside. The revision
of the State is allowed.
Order Date :- 2.2.2010
AKJ