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THE COMMISSIONER TRADE TAX U.P. LUCKNOW versus S/S CHADDHA SUGAR LTD.

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. Lucknow v. S/S Chaddha Sugar Ltd. - SALES/TRADE TAX REVISION No. 498 of 2001 [2007] RD-AH 4726 (16 March 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Heard learned Standing Counsel.

At the instance of the Revenue, the following question has been raised in revision no. 498 of 2001:-

"Whether the Trade Tax Tribunal was legally justified to hold that the Diesel Oil used as fuel for g

Generator can be included in Recognition Certificate for the manufacture of Sugar and Molasses despite the Diesel Oil is not directly connected with the manufacturing process ?"

In revision no. 499 of 2001, the following question has been raised:-

"Whether under the facts and circumstances of the case Hon'ble Member Tribunal, Trade Tax was legally justified  in holding that High Speed Diesel is covered under the category of other fuels like coal cocks etc. as mentioned in the Notification issued under Section 8 (3) (b) of the Central Sales Tax Act inspite of the fact that list of fuels in the above Notification is exhaustive and it is well settled principle that in interpreting a taxing statute, the court must look squarely at the at the words of the taxing statute in the light of what is clearly expressed, it can not imply anything which is net expressed ?"

The issue involved in the present revision is squarely covered by the Division Bench decision of this Court in the case of  Vam Organic Versus State of U. P. reported in 2003 NTN (22) page 283 and the decision of Apex Court in the case of Commercial Taxation Officer Versus Rajasthan Taxchem Ltd reported in 2007 AIR SCW 757. In the aforesaid cases, it has been held that the Diesel is fuel/raw material which is required for manufacturing of product, therefore, entitled for the benefit of concessional rate of tax.

Following the aforesaid decisions, both the revision nos. 498 and 499 of 2001 fail and are, accordingly, dismissed.

Dt:16.03.2007.

MZ/498/01


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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