High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Subh Karan Das Murari Lal Khalilabad Sant Kabit Nagar - SALES/TRADE TAX REVISION No. 1226 of 2004  RD-AH 6101 (20 March 2006)
Hon'ble Rajes Kumar, J.
The issue involved in the present revision is concluded by the decision of this Court in the case of M/S U.P. Ceramics and Potteries Limited, Ghaziabad Vs. CST, reported in 1992 UPTC, 1333, wherein, following the Circular issued by the Commissioner of Trade Tax on the basis of opinion of Government, it has been held that the additional tax was not chargeable under the Central Sales Tax Act.
In the result, revision fails, and is, accordingly, dismissed.
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