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THE COMMISSIONER, TRADE TAX versus S/S RAJU POLUCONE ENGINEERING PVT. LTD.

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax v. S/S Raju Polucone Engineering Pvt. Ltd. - SALES/TRADE TAX REVISION No. 1403 of 2000 [2007] RD-AH 2387 (13 February 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Heard Counsel for the parties.

The short question involved in the present revision is whether the Pollution Control Machine was liable to tax as an unclassified item. Claim of the dealer was that the Pollution Control Machine was liable to tax as a machinery while the Assessing Authority levied the tax as an unclassified item. Claim of the dealer has been accepted by the First Appellate Authority as well as by the Tribunal. Learned Standing Counsel is not able to show that why the Pollution Control Machine being a machinery, was not liable to tax under the entry 'Machinery'. It is settled principle of law that only those commodities which were not classified under the entry of Notification, can be treated as an unclassified item. Machinery is a classified item under the Notification. Pollution Control Machinery being a machinery, is thus, has been rightly held to be taxable as a machinery. I do not see any error in the order of the Tribunal.

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

Dt:13.02.2007.

MZ/1403/2000.

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