Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER, SALES TAX, U.P. versus S/S SARVODAY SEVA ASHRAM PALI RAZPUR, ALIGARH.

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


The Commissioner, Sales Tax, U.P. v. S/S Sarvoday Seva Ashram Pali Razpur, Aligarh. - SALES/TRADE TAX REVISION No. 1153 of 1993 [2003] RD-AH 527 (15 December 2003)

 

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

COURT NO.55

SALES TAX REVISION NO.1153 OF 1993

The Commissioner, Sales Tax, U.P. ....Applicant

Versus

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.

Dt.15.12.2003

R./


Copyright

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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.