THE COMMISSIONER TRADE TAX versus CHOPRA TEXTIES PVT. LTD. 39/3 MAJID AHMAD ROAD

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner Trade Tax v. Chopra Texties Pvt. Ltd. 39/3 Majid Ahmad Road - SALES/TRADE TAX REVISION No. 1502 of 2000 [2007] RD-AH 2015 (7 February 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

The Assistant Commissioner, Check Post vide order dated 05.02.1999 directed the release of the seized goods treating the goods as cloth exempted from tax.  Against such order, the Commissioner of Trade Tax filed appeal before the Tribunal which has been dismissed by the impugned order dated 04.09.2000.

Heard learned Standing Counsel.

By the passage of time, the goods must have been released.  In the circumstances, there is no need to adjudicate the issue involved in the present revision.  However, it will be open to the Revenue to initiate any proceedings in accordance to law.

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

Dt:07.02.2007.

MZ/1502/2000.

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