High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lko. v. Shadi Ram Ganga Prasad Pvt. Ltd. Kanpur - SALES/TRADE TAX REVISION No. 714 of 1996  RD-AH 20595 (5 December 2006)
TRADE TAX REVISION NO.714 of 1996.
The Commissioner, Trade Tax, U.P. Lucknow. Applicant
S/S Shadi Ram Ganga Prasad Pvt. Ltd., Kanpur. Opp.Party.
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 6th January, 1996 relating to the assessment year, 1986-87.
By the impugned order, Tribunal has decided the appeals for the assessment years, 1986-87, 1987-88 and 1988-89 under the Central Sales Tax Act. The dispute before the Tribunal was relating to the consignment sale through the consignment agent, which were rejected by the assessing authority. First appellate authority remanded back the matter to the assessing officer. Tribunal by the impugned order accepted the claim of the consignment sales. Against the impugned order, Commissioner of Trade Tax filed three-revision nos. 673 of 1996 relating to the assessment year, 1987-88, 789 of 1996 for the assessment year, 1988-89 and 714 of 1996 for the assessment year, 1986-87. Revision nos. 673 and 789 of 1996 relating to the assessment years 1987-88 and 1988-89 respectively came up for consideration before this Court. This Court vide order dated 21st October, 1995 allowed both the appeals and set aside the order of the Tribunal and confirmed the order passed by the first appellate authority by which the matter was remanded back to the assessing authority. The judgment of this court in the case of the assessee itself reported in 2006 UPTC 506 CTT Versus S/S Shadi Ram Ganga Prasad Pvt. Ltd., Kanpur.
Heard learned counsel for the parties.
Issue involved in the present revision is also the same to the issue involved in the assessment years, 1987-88 and 1988-89.
Thus, following the decision of this Court in TTR No.673 and 789 of 1996 for the assessment years, 1987-88 and1988-89 in the case of the assessee itself reported in 2006 UPTC 506, present revision is allowed. The order of the Tribunal is set aside and the order of the first appellate authority is restored.
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