High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S Crystem Engg. Works Pvt. Ltd. - SALES/TRADE TAX REVISION No. 593 of 1999  RD-AH 2884 (7 February 2006)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''the Act') is directed against the order of Tribunal dated 15.07.1998 relating to the assessment year 1988-89 under the U. P. Trade Tax Act.
Dealer/Opposite Party (hereinafter referred to as "the Dealer") was carrying on the business of manufacture and sale of Dairy equipment and their parts. Dealer had sold Steel Pump, Steel Tank, Stainless Steel Vessel, Chiller and Heat Exchanger. It was claimed that these items were the parts of the Dairy equipment and liable to tax accordingly. The Assessing Authority had not accepted the plea of the dealer and had assessed to tax treating the Pump, Chiller and Heat Exchanger as an unclassified items and Stainless Steel Vessel as Stainless Steel goods. Order of the Assessing Authority in this regard has been up held in First Appeal. Dealer filed Second Appeal before the Tribunal. Tribunal by the impugned order, accepted the plea of the dealer. Tribunal held that the revenue is not able to show that the items in dispute can be used for any other purpose than the Dairy and Food plant. Tribunal held that these items are machinery parts and is liable to tax accordingly.
Heard learned Counsel for the parties.
Learned Standing Counsel is not able to assail the findings recorded by the Tribunal and is not able to show that the items in dispute are not machinery parts and used in the Dairy machines or equipment. Findings of the Tribunal are the findings of fact need no interference.
In the result, revision fails, and is, accordingly, dismissed.
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