High Court of Judicature at Allahabad
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The Commissioner Trade Tax,U.P.Lucknow v. Krishna Rubber Industries,Industrial Estate - SALES/TRADE TAX REVISION DEFECTIVE No. 248 of 1997  RD-AH 2882 (7 February 2006)
Court no. 55
Trade Tax Revision no. (248) Of 1997.
Trade Tax Revision no. (249) Of 1997.
The Commissioner of Trade Tax, U. P. Lucknow. ...Applicant.
Krishna Rubber Industries, Varanasi. ... Opp. Party.
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''the Act') are directed against the order of Tribunal dated 28.07.1997 relating to assessment year 1982-83 both under the U. P. Trade Tax Act as well as under the Central Sales Tax Act.
The dispute relates to the taxability of Water proof Cloth. Tribunal has exempted the turnover of Water proof Cloth. The question about the taxability of Water proof Cloth came up for consideration before this Court in the case of dealer/opposite party itself for the assessment year 1983-84 in Trade Tax Revision no. 1100/92 and 1099 of 1992. This Court held that the Water proof Cloth is exempted from tax under the Notification no. ST-1087/X-960-61 dated 13.7.1961 amended by Notification no. ST-II-8058/X-11(5)/78-U. P. Act/XV-48-Order-80 dated 29.11.1980.
Respectfully following the aforesaid decision, order of Tribunal is up held.
In the result, both the revisions fail, and are, accordingly, dismissed.
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