High Court of Judicature at Allahabad
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The Commissioner Trade Tax,U.P.Lucknow v. Electra India Ltd. - SALES/TRADE TAX REVISION No. 232 of 1997  RD-AH 177 (13 January 2005)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 07.10.1996 for the assessment year 1978-79.
Heard Counsel for the parties.
Learned Standing Counsel very fairly submitted that the issue involved in the present revision is squarely covered by the decision of this Court in the case of CST Vs. M/S Hari Fertilizer reported in 2004 UPTC page 223 against the department. Following the aforesaid decision, order of Tribunal is up held.
In the result, revision fails, and is, accordingly dismissed.
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