{"id":185777,"date":"2007-05-10T00:00:00","date_gmt":"2007-05-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jhun-jhunwala-oil-mills-limited-vs-assistant-commissioner-on-10-may-2007"},"modified":"2015-07-07T09:52:07","modified_gmt":"2015-07-07T04:22:07","slug":"jhun-jhunwala-oil-mills-limited-vs-assistant-commissioner-on-10-may-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jhun-jhunwala-oil-mills-limited-vs-assistant-commissioner-on-10-may-2007","title":{"rendered":"Jhun Jhunwala Oil Mills Limited &#8230; vs Assistant Commissioner &#8230; on 10 May, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Jhun Jhunwala Oil Mills Limited &#8230; vs Assistant Commissioner &#8230; on 10 May, 2007<\/div>\n<div class=\"doc_bench\">Bench: S Harkauli, A K Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. Heart learned Counsel for the petitioner.\n<\/p>\n<p>2. In the decision of a decision of a Division Bench, of this Court dated 17.4.2007 passed in Civil Misc. writ Petition No.  164 of 1989, Upton India Limited v. State of U.P. And Ors. this date of the Notification No.  TT-3041 has been wrongly mentioned as 10.10.1994 instead of 1,10.1994.\n<\/p>\n<p>3. In that decision, it has been held following an earlier decision of a single Judge of this Court reported in (2005) 42 S.T.R. 819 Cattle Feed Plant etc. v. Commissioner of Trade Tax, that till the date of amendment i.e. 1.10.1994, the cattle feed manufactured and sold as concentrate basically as a tonic to be given to the cattle along with other food base, would be covered by the expression &#8220;cattle fodder&#8221; as used in the entry No.  10 and would therefore be exempt from trade tax.\n<\/p>\n<p>4. In the present case, permission of reopening the assessment has been given in respect of Assessment Years 1990-91 to 1994-95 on the solitary ground that the item would not be covered in &#8220;cattle fodder&#8221;.\n<\/p>\n<p>5. In view of the aforesaid decision, we ret aside the reassessment proceedings from the Assessment Years 1990-91 to 1993-94.\n<\/p>\n<p>6. So far as the reopening of the assessment of Assessment Year 1994-95 is concerned, we are not interfering with the same. However, reassessment will be confined to transaction of the period post 1.10.1994.\n<\/p>\n<p>7. The writ petition is disposed of as above.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Jhun Jhunwala Oil Mills Limited &#8230; vs Assistant Commissioner &#8230; on 10 May, 2007 Bench: S Harkauli, A K Singh JUDGMENT 1. Heart learned Counsel for the petitioner. 2. In the decision of a decision of a Division Bench, of this Court dated 17.4.2007 passed in Civil Misc. writ Petition No. 164 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-185777","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jhun Jhunwala Oil Mills Limited ... vs Assistant Commissioner ... on 10 May, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/jhun-jhunwala-oil-mills-limited-vs-assistant-commissioner-on-10-may-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jhun Jhunwala Oil Mills Limited ... vs Assistant Commissioner ... on 10 May, 2007 - Free Judgements of Supreme Court &amp; 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