High Court of Judicature at Allahabad
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The Commissioner Of Trade Tax, Lucknow v. Babu Lal Parmanand, Jhansi - SALES/TRADE TAX REVISION No. 1114 of 1999  RD-AH 836 (20 September 2004)
The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 15.2.1994 relating to the assessment years 1983-84 and 1984-85 respectively. The following question has been raised:-
"Whether the Sales Tax Tribunal was legally justified to hold that L. P. G. Gas Cylinder manufactured and sold by the assessee fall under the category of containers made of Tin or lIron or Steel taxable at the rate of 4% M or I with effect from 7.9.81 vide notification no. ST-II-5785/X-10(1)/80 U. P. Act 15/48 order 81 dated 7.9.81 despite the fact that the aforesaid commodity falls under the category of an unclassified item and is consequently taxable at the rate of 8%?
The aforesaid question is squarely covered by the decision of this Court in the case of CST Vs.S/S Bharatj Pump and Compressors, Allahabad reported in UPTC 1999 page 1256, in which, Cylinder has been held taxable under the entry of Containers made of Iron and Steel. In the case of dealer itself for the assessment year 1983-84 in Trade Tax Revision no.1122/94 decided on 4.3.04, the similar view has been taken.
In the result, revision fails and is dismissed.
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