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THE COMMISSIONER versus S/S KALI CHARAN RAKESH KUMAR

High Court of Judicature at Allahabad

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The Commissioner v. S/S Kali Charan Rakesh Kumar - SALES/TRADE TAX REVISION DEFECTIVE No. 562 of 1998 [2005] RD-AH 1999 (18 August 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 is directed against the order of Tribunal dated 20.12.1997 for the assessment year 1988-89.

The question involved is whether the dealer was liable to tax on the on the Powder Masala which had been prepared from the whole Masala which. have been purchased within the State of U. P.

The question involved in the present revision is squarely covered by the decision of this Court in the cases of Commissioner of Sales Tax Vs. Ashok Grah Udyog Kendra reported in NTN 2004 (25) page 1108 and Commissioner of Sales Tax Vs. Ashok Grah Udyog Kendra Pvt. Ltd. reported in UPTC 2004 page 1327.  Following the aforesaid decisions, order of Tribunal is up held.

In the result, revision fails and is accordingly dismissed.

Dt:18.8.2005.

MZ/(562)/98.


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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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