THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S MANGAL SEN RAM GOPAL SARAI CHOTEY KHAN

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 Mangal Sen Ram Gopal Sarai Chotey Khan - SALES/TRADE TAX REVISION DEFECTIVE No. 1250 of 1998 [2005] RD-AH 2057 (23 August 2005)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.(1250) OF 1998

The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant

Versus

S/S Mangal Sen Ram Gopal, Hathras.   ....Opp. Party

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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 26.02.1998 for the assessment year 1988-89 under the Central Sales Tax Act, by which Tribunal has decided two appeals relating to the assessment years 1988-89 both under U.P. Trade Tax Act and Central Sales Tax Act.

Issue involved before the Tribunal was whether purchases made by the dealer opposite party (hereinafter referred to as "Dealer")  was in the course of inter-State purchases and not liable to tax under section 3-D of the Act and under Central Sales Tax Act. Trade Tax Revision No.(1318) of 1998 for the same assessment year came up for consideration before this Court. This Court vide order dated 23.07.2005 allowed the revision and set aside the order of the Tribunal and remanded back the matter to the Tribunal to decide the appeal afresh.

Respectfully following the aforesaid decision, present revision is also allowed. Order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh in the light of the observation made by this Court in Trade Tax Revision No.(1318) of 1998.

Dt.23.08.2005

R./

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