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The Commissioner Trade Tax,U.P.Lucknow v. Paras Ram Lachhi Ram - SALES/TRADE TAX REVISION No. 1105 of 1996  RD-AH 1617 (3 December 2004)
Court no. 55
Trade Tax Revision no. 1105 of 1996
Commissioner of Trade Tax, U. P. Lucknow. ...Revisionist.
S/S Paras Ram Lachhi Ram, Muzaffarnagar. ...Respondent.
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the orders of Tribunal dated 28.6.1996 relating to the assessment year 1987-88.
Following questions have been raised in this revision:
"1. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in holding that cattle feed is covered by exemption notification No.ST-II-3714/X-6(1)/85_U.P.Act 15/48-Order-85, dated 5.6.85 ?
2. Whether there is any notification under which cattle feed will fall. If answer to this question is in the negative, whether the assessing authority was legally right to hold that cattle feed is as unclassified item ?"
The aforesaid questions are squarely covered by the decision of this Court passed in T. T. R. no. 1080 of 1996 Commissioner of Trade Tax, U. P. Lucknow Vs. S/S Purohit Cattle Feeds, Khatauli decided on ...............
For the reasons stated above, in my opinion, the turnover of Cattle feed was exempted. The order of Tribunal is up held. The questions raised are answered accordingly.
In the result, revision fails and is dismissed.
Dt: 03 .12.2004.
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