High Court of Judicature at Allahabad
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The Commissioner, Sales Tax, U.P. v. S/S Sarvoday Seva Ashram Pali Razpur, Aligarh. - SALES/TRADE TAX REVISION No. 1153 of 1993  RD-AH 527 (15 December 2003)
SALES TAX REVISION NO.1153 OF 1993
The Commissioner, Sales Tax, U.P. ....Applicant
S/S Sarvoday Seva Ashram Pali Razpur, Aligarh. ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision is directed against the order of Tribunal dated 21.05.1993 for the assessment year 1980-81.
Following question has been raised :
"Whether the Sales Tax Tribunal was legally justified to hold that sale of bricks are covered by entry No.3 of notification no.ST-II-5025-X-10-6-(12)-79-U.P. Act-15-48-Order-79 dated 30.06.1979 despite the fact that the application filed by Akhil Bhartya Khadi and Gramodyog Ayog Bombay and Uttar Pradesh Khadi and Gramodyog Parishad, Lucknow were rejected by the Government to this effect. ?"
The question involved is squarely covered by the decision in Sales Tax Revision No.1094/1095/1695/1992, M/s Sivaya Gramodyog Sansthan, Meerut Vs. CST decided on 10.12.2003 in which it has been held that the bricks falls under the word "potteries" and as such brick klin falls under the entry of Pottery Cottage industries under the notification no. no. ST-II-5025-X-10-6-(12)-79-U.P. Act-15-48-Order-79 dated 30.06.1979.
Following the aforesaid decision, order of Tribunal dated 21.05.1993 is upheld.
In the result, revision lacks merit and is accordingly, dismissed.
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