High Court of Judicature at Allahabad
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The Commissioner,Trade Tax,Up.Lucknow v. S/S Indo German Remedies - SALES/TRADE TAX REVISION No. 761 of 2000  RD-AH 20441 (1 December 2006)
TRADE TAX REVISION NO.761 OF 2000
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Indo German Remedies (Agencies),
Khairnagar, Meerut. .Opp.party
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 24.01.2000 relating to the assessment year 1991-92.
The only dispute relates to the taxability of poltary feed. By the impugned order, Tribunal has exempted the tax on the turn over of poltary feed.
Issue involved in the present revision is squarely covered by the decision of this Court in the case of Commissioner of Trade Tax Vs. Arease Agrovate Industries Pvt. Ltd., reported in 2006 NTN (Vol.29), 22, wherein it has been held that the poltary feed is exempted from tax for the period prior to 01.10.1994.
In the result, revision fails and is accordingly, dismissed.
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