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THE COMMISSIONER, TRADE TAX UP LUCKNOW versus S/S BANARAS TRADEING CO. VISHWARGANJ VARANASI

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax Up Lucknow v. S/S Banaras Tradeing Co. Vishwarganj Varanasi - SALES/TRADE TAX REVISION No. 963 of 1997 [2005] RD-AH 2440 (6 September 2005)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no. 55

Trade Tax Revision no. 963 of 1997.

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

Vs

S/S Banaras Trading Co., Varanasi. ... Opposite party.

Hon'ble Rajes Kumar, J.

The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 02.01.1997 relating to assessment year 1985-86 under the U. P. Trade Tax Act.

Heard learned Standing Counsel.  No one appears on behalf of the assessee.

Learned Standing Counsel submitted that the dealer/opposite party (hereinafter referred to as "the dealer") acted as a Commission Agent and realized commission from its customers.  He submitted that the commission realized from the customers was the part of the turnover. In support of his contention, he relied upon the decision of Apex Court in the case of M/S Anand Swarup Mahesh Kumar Vs. Commissioner of Sales Tax reported in ATJ 1980 page 385.  He submitted that the Tribunal has wrongly observed that the commission have been realized for the services rendered by the third party which have been already paid to the third party, therefore, it was not the part of the turnover, is without any basis.  He submitted that this fact was not born out from the record.

I have perused the order of Tribunal and the authorities below.  There is nothing in the assessment order to show that the commission had been realized for the services rendered by the third party and the said amount was paid to the third party.  There is no dispute that the commission (Dalali) have been realized by the dealer from its customers.  Apex Court in the case of M/S Anand Swarup Mahesh Kumar Vs. Commissioner of Sales Tax (supra) held that the commission (Dalali) is the part of the turnover.  Thus the view of the Tribunal is erroneous and is liable to be set aside.

In the result, revision is allowed.  Order of Tribunal dated 02.01.1997 is set aside.

Dt:06.9.2005.

MZ/-


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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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