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C.S.T. versus E.T. PVT. LTD.

High Court of Judicature at Allahabad

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C.S.T. v. E.T. Pvt. Ltd. - SALES/TRADE TAX REVISION No. 153 of 1994 [2005] RD-AH 3657 (29 September 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).




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


S/S Economic Transport Pvt. Ltd., Delhi. ....Opp. Party


Hon'ble Rajes Kumar, J.

Present revision under section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 13.093.1993 for the assessment year 1977-78.

Brief facts of the case are as follows:

Dealer/opposite party (hereinafter referred to as "Dealer") was transporter and assessment order had been passed on the ground that Form-34 which was obtained  at the entry check post but had not been surrendered at the exit check post. Against the said order appeal was filed before Deputy Commissioner (Appeals). Deputy Commissioner (Appeals) quashed the order and the demand notice dated 04.07.1983 on the ground that demand was in the name of Economic Transport Company and not against Economic Transport Company Limited, New Delhi. Against the said order appeal was filed by the Commissioner Trade Tax before the Tribunal. Tribunal allowed the appeal and remanded back the matter to the Deputy Commissioner (Appeals). Deputy Commissioner (Appeals) rejected the appeal. Against the said order, dealer filed appeal before the Tribunal. Tribunal allowed the appeal by the impugned order on the ground that assessment order passed by the assessing authority which was subject matter in dispute was withdrawn by the assessing authority himself vide order dated 07.08.1986 and there is no assessment order on record against which present appeal relates. Tribunal allowed the appeal and set aside the demand raised in Form-11.

Heard learned Standing Counsel.

Learned Standing Counsel is not able to assail the finding recorded by the Tribunal. Once it is held that the assessment order itself has been withdrawn by the assessing authority dated 07.01.1986 and there was no assessment order on record. Tribunal has rightly set aside the demand against the dealer.

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




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