High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax U.P. v. Mentha Allied Products Pvt.Ltd. - SALES/TRADE TAX REVISION No. 607 of 1997  RD-AH 304 (1 February 2005)
TRADE TAX REVISION NO.607 OF 1997
TRADE TAX REVISION NO.608 OF 1997
TRADE TAX REVISION NO.610 OF 1997
TRADE TAX REVISION NO.612 OF 1997
The Commissioner Trade Tax, U.P. ....Applicant
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.
Double Click on any word for its dictionary meaning or to get reference material on it.