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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S DEEWAN ENTERPRISES, BAREILLY

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Deewan Enterprises, Bareilly - SALES/TRADE TAX REVISION No. 1317 of 2000 [2007] RD-AH 1667 (1 February 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

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 the Tribunal dated 17.07.2000 relating to the assessment year 1995-96.

Dealer/Opposite Party (hereinafter referred to as the ''Dealer') had executed works contract in the nature of painting. The Division Bench of this Court in the case of M/S Anurag Enterprises, Ghaziabad Versus State of U. P. and others reported in 1996 UPTC page 6, has held that the works contract, in the nature painting is not included amongst the works contract mentioned in the Schedule of the Notification dated 27.4.1987, thus, it is not liable to tax under Section 3-F of the Act. Learned Standing Counsel is not able to show any material to the contrary.

In the result, revision fails and is, accordingly, dismissed.

Dt:01.02.2007.

MZ/1317/2000.

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