M/S KILLICK NIXON LTD. versus THE COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S Killick Nixon Ltd. v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 46 of 2001 [2007] RD-AH 2853 (21 February 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J

Heard counsel for the parties.

By the impugned order, Tribunal has dismissed the appeal of the applicant on the ground that on the deposit of the security, goods have already been released.

Issue involved in the present revision is squarely covered by the decision of this court in the case of CTT Versus S/S Adani Wilmore Ltd, Adani Port Road, Mundra (Kachcha), Gujarat reported in 2006 NTN, 434, in which it has been held that in case, if the goods are released on furnishing of security, further appeal is not maintainable.

In this view of the matter, revision has no force and is, accordingly, dismissed.

Dated.21.02.2007.

VS.46/01.

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