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THE COMMISSIONER TRADE TAX,U.P.LUCKNOW versus ELECTRA INDIA LTD.

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 [2005] RD-AH 177 (13 January 2005)

 

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

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.

Dt:13.01.05.

MZ/232/97


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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

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