High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, Lucknow v. S/S Majhola Distillery & Chemicals Works Pilibhit - SALES/TRADE TAX REVISION No. 628 of 2001  RD-AH 5275 (23 March 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
Assessing authority levied the tax on the paddy husk treating it as rice husk. Tribunal held that both rice husk and paddy husk are two different commodities and, accordingly, deleted the tax on the purchases of paddy husk. This Court in the case of Commissioner of Trade Tax Versus S/S U.P. Straw and Agro Product Ltd reported in 2004 UPTC 1125 held that paddy husk and rice husk are two different commodities.
Following the aforesaid decision, the order of the Tribunal is upheld.
In the result, revision fails and is, accordingly, dismissed.
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