High Court of Judicature at Allahabad
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The Commissioner,Trade Tax, Up Lko. v. S/S Swati Enterprises - SALES/TRADE TAX REVISION No. 664 of 1995  RD-AH 471 (5 August 2004)
TRADE TAX REVISION NO.664 OF 1995
TRADE TAX REVISION NO.794 OF 1995
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
M/S Swati Enterprises, Bulandshahar. ....Opp.Party
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 05.12.1994 relating to the assessment year 1989-90 and 90-91.
Following question has been raised:
"Whether the Trade Tax Tribunal was legally justified to knock off the Additional tax treating the waste cotton yarn as cotton yarn, a declared commodity ?"
The aforesaid question has been considered in Trade Tax Revision No.1274 of 1994 and the order of the Tribunal has been upheld and it is held that waste yarn is liable to tax @ 2% under the entry of "all kinds of yarn." Following the aforesaid decision, order of Tribunal is upheld.
In the result, both the revisions fails and are dismissed.
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