High Court of Judicature at Allahabad
Case Law Search
Commissioner Trade Tax U.P. Lucknow v. S/S Mahalaxmi Sugar Mills Ikbalpur Rorkee - SALES/TRADE TAX REVISION No. 688 of 2000  RD-AH 20295 (30 November 2006)
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.
Double Click on any word for its dictionary meaning or to get reference material on it.