High Court of Judicature at Allahabad
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Man Mohan Agarwal v. The Additional Commissioner, Grade-I, Trade Tax Ghaziabad - WRIT TAX No. 727 of 2006  RD-AH 8061 (20 April 2006)
Hon'ble Sushil Harkauli, J.
Hon'ble Vikram Nath, J.
Connect with writ petitions no. 1221 (Tax) of 2005 and 1223 (Tax) of 2005.
The amendment application no. 82432 of 2006 filed today is allowed.
The petitioner is the manufacturer of invertors. He has paid trade tax on the said item treating the same to be an electronic item. The department is seeking to reopen the assessment alleging that invertor is not an electronic but an electrical item.
It has been argued that difference between the electronic and electrical items is that electronic item involves usage of a clip in addition to the electronic part of the product. It has also been argued that UPS which are normally used for computer has been held by the department itself to be an electronic item.
In view of the above, further proceedings pursuant to the sanction order dated 23.3.2006 (Annexure-S.A.I) and the consequent notice dated 24.3.2006 (Annexure-S.A.II) will remain stayed till further orders.
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