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M/S JHUNJHUNWALA OIL MILLS LTD. versus ASSTT. COMMISSIONER (ASSESSMENT) & ANOTHER

High Court of Judicature at Allahabad

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M/S Jhunjhunwala Oil Mills Ltd. v. Asstt. Commissioner (Assessment) & Another - WRIT TAX No. 2394 of 2002 [2007] RD-AH 8896 (10 May 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Court No. 37

A.F.R.

Civil Misc. Writ Petition (Tax) No. 2394 of 2002

M/s. Jhunjhunwala Oil Mills Limited

Versus

Assistant Commissioner (Assessment), Trade Tax and another

______________

Hon'ble Sushil Harkauli, J.

Hon'ble Ajai Kumar Singh, J.

Heard learned counsel for the petitioner.

In the decision of a Division Bench of this Court dated 17.4.2007 passed in Civil Misc. Writ Petition No. 164 of 1989, Lipton India Limited Versus State of U.P. And others, the date of the Notification No. TT-3041 has been wrongly mentioned as 10.10.1994 instead of 1.10.1994.

In that decision, it has been held following an earlier decision of a single Judge of this Court reported in (2005) 42 S.T.R. 819 - Cattle Feed Plant etc. Versus Commissioner of Trade Tax, that till the date of amendment i.e. 1.10.1994, the cattle feed manufactured and sold as concentrate basically as a tonic to be given to the cattle along with other food base, would be covered by the expression "cattle fodder" as used in the entry No. 10 and would therefore be exempt from trade tax.

In the present case, permission of reopening the assessment has been given in respect of Assessment Years 1990-91 to 1994-95 on the solitary ground that the item would not be covered in "cattle fodder".

In view of the aforesaid decision, we set aside the reassessment proceedings from the Assessment Years 1990-91 to 1993-94.

So far as the reopening of the assessment of Assessment Year 1994-95 is concerned, we are not interfering with the same. However, reassessment will be confined to transaction of the period post 1.10.1994.

The writ petition is disposed of as above.

Dated: May 10, 2007

AM/-

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