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COMMISSIONER TRADE TAX U.P. LUCKNOW versus S/S MAHALAXMI SUGAR MILLS IKBALPUR RORKEE

High Court of Judicature at Allahabad

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Commissioner Trade Tax U.P. Lucknow v. S/S Mahalaxmi Sugar Mills Ikbalpur Rorkee - SALES/TRADE TAX REVISION No. 688 of 2000 [2006] RD-AH 20295 (30 November 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J

Heard learned Standing Counsel.

Issue involved in the present revision is squarely covered by the decision of this Court in the case of M/S Snow White Industries, Rishikesh Versus Commissioner of Trade Tax reported in 1999 U.P.T.C., 130 wherein it has been held by this Court that the generator is not a machinery.

Respectfully, following the aforesaid decision, the order of the Tribunal is upheld.

In the result, revision fails and is, accordingly, dismissed.

Dated.30.11.2006.

VS.688/2000.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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