{"id":93387,"date":"1989-03-09T00:00:00","date_gmt":"1989-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/renu-chemical-pvt-ltd-vs-commissioner-sales-tax-on-9-march-1989"},"modified":"2016-12-04T02:00:33","modified_gmt":"2016-12-03T20:30:33","slug":"renu-chemical-pvt-ltd-vs-commissioner-sales-tax-on-9-march-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/renu-chemical-pvt-ltd-vs-commissioner-sales-tax-on-9-march-1989","title":{"rendered":"Renu Chemical Pvt. Ltd. vs Commissioner, Sales Tax on 9 March, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Renu Chemical Pvt. Ltd. vs Commissioner, Sales Tax on 9 March, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 76 STC 223 All<\/div>\n<div class=\"doc_author\">Author: R Misra<\/div>\n<div class=\"doc_bench\">Bench: R Misra<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>R.R. Misra, J. <\/p>\n<p>1. By means of this revision, the assessee has challenged the order dated 11th December, 1986, passed by the Sales Tax Tribunal in regard to the collection of difference of tax under Section 4-B(6) of the U.P. Sales Tax Act for the assessment year 1975-76. During the said year the assessee carried on business in manufacture of chemicals by the use of 15 forms 3-Kha. The assessee had purchased hydrochloric acid worth Rs. 24,539. Out of it, it manufactured calcium chloride and magnesium chloride to the tune of Rs. 2,32,141 which were sent on consignment basis outside the State. These facts are not in dispute.\n<\/p>\n<p>2. The sales tax department, however, sought to collect the difference between the amount of tax for which the assessee would be liable to pay in Uttar Pradesh on the said notified goods minus the tax paid by the assessee. In the present case, the assessee had paid tax on the purchase of raw materials at concessional rate and it was found that out of the raw materials purchased by the assessee, the assessee had ultimately sent the goods manufactured by it on consignment basis to places outside Uttar Pradesh. In this view of the matter, realization of difference of tax under the provisions of Sub-clause (6) of Section 4-B of the aforesaid Act, as it was applicable during the assessment year in dispute, was upheld by the Sales Tax Tribunal by the impugned order.\n<\/p>\n<p>3. Having gone through the order passed by the Sales Tax Tribunal and having heard the learned Standing Counsel, I find that the Tribunal has not committed any error of law in doing so. It may be pointed out that under the provisions of Sub-clause (2) of Section 4-B of the Act the raw materials which are intended to be covered by the said provisions are those which are not to be sold on consignment basis.\n<\/p>\n<p>4. In the result, the revision fails and is dismissed with costs which are assessed at Rs. 200 (rupees two hundred). Stay order dated 18th August, 1987, passed in the case by this Court is hereby vacated.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Renu Chemical Pvt. Ltd. vs Commissioner, Sales Tax on 9 March, 1989 Equivalent citations: 1990 76 STC 223 All Author: R Misra Bench: R Misra JUDGMENT R.R. Misra, J. 1. By means of this revision, the assessee has challenged the order dated 11th December, 1986, passed by the Sales Tax Tribunal in [&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-93387","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>Renu Chemical Pvt. 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