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The Commissioner Trade Tax Up Lko. v. S/S Kishan Sahakari Chini Mill - SALES/TRADE TAX REVISION No. 1215 of 1995  RD-AH 351 (22 July 2004)
TRADE TAX REVISION NO.1215 OF 1995
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Kishan Sahkari Chini Mill, Moradabad. ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 06.12.1994 relating to the assessment year 1988-89. Question raised in the present revision is as follows:
"Whether on the facts and circumstances of the case has the learned Tribunal not erred in holding the supply of the gunny bags did not amount to sale thereof and was, therefore, not liable to be taxed."
Heard learned Standing Counsel and Sri Nishant Mishra, Advocate holding brief on behalf of Sri Piyush Agarwal, Advocate.
Applicant was carrying on the business of sugar and used gunny bags for the packing of sugar. Tribunal has recorded a categorical finding that the value which was charged by the applicant did not include the value of gunny bags and there was no implied contract for sale of gunny bags in as much as no separate price was charged for gunny bags. Question involved in the present revision is squarely covered by the decision of this Court in the case of M/s Chhata Sugar Co. Ltd., Mathura Vs. Commissioner of Trade Tax, reported in 2000 U.P.T.C., 828 and in the case of CST Vs. M/s U.P. State Sugar Corporation, Shajahanpur, reported in 2001 UPTC, 1074. The aforesaid two decisions have been subsequently, followed in the case of present opposite party itself in CST Vs. The Kishan Sahkari Chini Mills, Shajahanpur, reported in 2004 (39) STR, 154.
Following the aforesaid decision and the law laid down therein order of Tribunal is upheld.
Revision fails and is dismissed.
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