COMMISSIONER OF SALES TAX, U. P. LUCKNOW versus S/S BAREILLY RAB UDYOG, BAREILLY.

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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Commissioner of Sales Tax, U. P. Lucknow v. S/S Bareilly Rab Udyog, Bareilly. - SALES/TRADE TAX REVISION No. 296 of 1992 [2005] RD-AH 2393 (6 September 2005)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no. 55

Sales Tax Revision no. 296 of 1992.

Commissioner of Sales Tax, U. P. Lucknow. ...Applicant.

Vs

S/S Bareilly Rab Udyog, Bareilly. ... Opposite party.

Hon'ble Rajes Kumar, J.

The present revision under Section 11 of U. P. Sales Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 24.10.1991 relating to assessment year 1983-84 under the U. P. Sales Tax Act.

Heard Counsel for the parties.

Assessing Authority estimated the turnover of Bhusi at Rs.50,000/-.  First Appellate Authority held that the Assessing Officer had not stated whether the Bhusi was of rice or paddy, however, treating it as a rice husk and has confirmed the levy of tax on theestimated turnover of Rs.20,000/-.    Tribunal held that the paddy and rice husk are the two different commodities.  Tribunal further held that rice husk is used for extraction oil while the paddy husk is used for Cattle fodder and is not liable to tax.  Claim of dealer was that the Bhusi, which was purchased, was the Cattle fodder, therefore, is not liable to tax, has been accepted by the Tribunal.  I do not find any error in the order of Tribunal.  The disputed amount of tax involved in the present case, is meager, no interference is called for.

In the result, revision fails, and is, accordingly, dismissed.

Dt:06.9.2005.

MZ/-

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