High Court of Judicature at Allahabad
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The Commissioner, Trade Tax Up Lko. v. S/S Gains High Nuitrition Cattle Feed Corporation - SALES/TRADE TAX REVISION DEFECTIVE No. 1533 of 1998  RD-AH 2258 (1 September 2005)
TRADE TAX REVISION NO.(1533) of 1998.
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S Gains High Nuitrition Cattle Feed Corporation, Muzaffarnagar. Opp.Party.
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 4th May, 1998 relating to the assessment year 1985-86.
Issue involved in the present revision relates to the taxability of cattle feed. Heard counsel for the parties.
Issue involved is squarely covered by the decision of this Court in the case of Commissioner of Trade Tax, U.P., Lucknow Versus S/S Purohit Cattle Feeds, Khatuali reported in 2005 NTN (Vol. 26) 480 in which cattle feed has been held exempted from tax being covered under the entry "cattle fodder".
In the result, revision fails and is, accordingly, dismissed.
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