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THE COMMISSIONER TRADE TAX U.P. versus MENTHA ALLIED PRODUCTS PVT.LTD.

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. v. Mentha Allied Products Pvt.Ltd. - SALES/TRADE TAX REVISION No. 607 of 1997 [2005] RD-AH 304 (1 February 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

COURT NO.55

TRADE TAX REVISION NO.607 OF 1997

AND

TRADE TAX REVISION NO.608 OF 1997

AND

TRADE TAX REVISION NO.610 OF 1997

AND

TRADE TAX REVISION NO.612 OF 1997

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

Versus

S/S Mentha & Allied Products Pvt. Ltd., Rampur. ....Opp.party

................

Hon'ble Rajes Kumar, J.

In all the four revisions question involved is whether the paddy husk and rice husk are different commodities. Tribunal held that paddy husk and rice husk are two different commodities. Issue involved is covered by the decision of this Court in the case of CTT Vs. S/S U.P. Straw & Agro Products Limited, Moradabad, reported in 2004 UPTC, 1125, in which paddy husk and rice husk have been held as two different commodities.

In the result, all the four revisions are fails and are accordingly, dismissed.

Dt.01.02.2005

R./


Copyright

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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