High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Laxmi Rice Mill - SALES/TRADE TAX REVISION No. 234 of 2001  RD-AH 4201 (12 March 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
Issue involved in the present revision is squarely covered by the decision of this Court in the case of M/S Snow White Industries, Rishikesh Versus Commissioner of Trade Tax reported in 1999 U.P.T.C., 130 wherein it has been held by this Court that the generator is a machinery.
Respectfully, following the aforesaid decision, the order of the Tribunal is upheld.
In the result, revision fails and is, accordingly, dismissed.
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