THE COMMISSIONER, TRADE TAX U.P. LUCKNOW, versus S/S AGRAWAL PLASTIC INDUSTRIES

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner, Trade Tax U.P. Lucknow, v. S/S Agrawal Plastic Industries - SALES/TRADE TAX REVISION No. 886 of 1996 [2004] RD-AH 917 (27 September 2004)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no. 55

Sales Tax Revision no. 886 of 1996.

AND

Trade Tax Revision no. 887 of 1996.

Commissioner of Sales Tax, U. P. Lucknow... ... Revisionist.

Vs.

M/S Agarwal Plastic Industries, Varanasi. ... Respondent.

Hon'ble Rajes Kumar, J.

These two revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 13.5.1996 relating to assessment years 1982-83 and 1983-84 respectively.

The dispute relates to taxability of Plastic wire.  Tribunal held the Plastic wire sold by the dealer as a Polly Yarn taxable @ 2% under the Notification no. ST-II-5785/X-10(1)/80 dated 7.9.1981.  Tribunal held that at the time of surveys dated 17.3.1988, 8.9.1988 and 18.3.1982 dealer was found manufacturing Polly Yarn.  Tribunal further held that in the assessment years 1980-81 and 1981-82 dealer was found manufacturing Polly Yarn.  It has also been accepted by the Commissioner of Sales Tax.  Finding of Tribunal is the finding of fact.  I do not find any error in the order of Tribunal, which requires interference.

In the result, both the two revisions fails and are dismissed.

Dt:27.9.2004.

MZ/-

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