Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus BHAWANA PRINTERS & PUBLISHERS PVT. LTD., JHANSI

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


The Commissioner, Trade Tax, U.P. Lucknow v. Bhawana Printers & Publishers Pvt. Ltd., Jhansi - SALES/TRADE TAX REVISION No. 1058 of 1996 [2004] RD-AH 470 (5 August 2004)

 

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

TRADE TAX REVISION NO.1058 OF 1996

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

Versus

S/S Bhawana Printers & Publishers Pvt.

Ltd., Jhansi. ....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 20.04.1996 relating to the assessment year 1990-91.

Assessing authority levied the penalty under Section 10-A of the Act on the ground that  dealer/opposite party had used the goods purchased against Form-C in the job work, which was not permissible under section 8(3) (b) of the Central Sales Tax Act. First appeal filed by the dealer was allowed. Commissioner Trade Tax filed appeal before Tribunal, which was rejected. First appellate authority as well as Tribunal has recorded the finding that the goods manufactured by the dealer for others on job work basis have been sold by the said party and relying upon the decision of the Apex Court in the case of Assessing Authority cum Excise & Taxation Officer, Gurgaon and another Vs. M/S East India Cotton Mfg. Co. Ltd., Faridabad reported in 1981 UPTC, 1319. It is held that there was no violation and accordingly, deletion of the penalty has been justified. I do not find any error in the order of Tribunal. In view of the finding recorded by the Tribunal and in view of the law laid down by the Apex Court, order of Tribunal is upheld.

Revision is accordingly, dismissed.

Dt.05.08.2004

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.