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THE COMMISSIONER, TRADE TAX, U.P. versus S/S FILM ELECTRONICS, MEERUT.

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. v. S/S Film Electronics, Meerut. - SALES/TRADE TAX REVISION No. 1373 of 1994 [2004] RD-AH 358 (23 July 2004)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.1373 OF 1994

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

Versus

S/S Film Electronics, Meerut. ....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 20.06.1994 relating to the assessment year 1987-88 under the Central Sales Tax Act.

Assessing authority levied additional tax under section 21 of the Act on the ground that it was escaped to be assessed in the original assessment order. First appeal filed by the dealer was allowed in part. First appellate authority, however, confirmed the levy of additional tax. Applicant filed second appeal before the Tribunal. Tribunal allowed the appeal and set aside the order of assessing authority.

Heard learned Standing Counsel and perused the order of Tribunal.

Tribunal deleted the additional tax and set aside the order under section 21 of the Act following the decision of this Court in the case of U.P. Ceremics and Potteries Limited, Ghaziabad Vs. CST, reported in 1992 UPTC, 1333. In the said judgment it was held that Government has issued a circular dated 25.07.1981 in which it was held that the additional tax was not leviable under the Central Sales Tax Act. This Court held that the circular is binding upon the authority. In the case of CST AP Vs. Indra Industries , reported in UPTC, 2000, 472. Apex Court held that the circulars are binding upon the revenue authorities and the authorities can not take a different stand. In view of the aforesaid facts and circumstances, I do not find any infirmity in the order of Tribunal.

In the result, revision is accordingly dismissed.

Dt.23.07.2004

R./


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