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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S ISHWAR MINING AND INDUSTRIAL CORPORATION

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ishwar Mining And Industrial Corporation - SALES/TRADE TAX REVISION No. 816 of 1997 [2005] RD-AH 411 (14 February 2005)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.816 OF 1997

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

Versus

S/S Ishwar Mining and industrial Corporation, Jhansi. ....Opp.party

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

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 04.03.1997 for the assessment year 1986-87.

Dealer/opposite party (hereinafter referred to as "Dealer") admitted the tax on the turn over Pyroflyte (Gora Patthan) @ 4.4% treating it as mineral. Assessing authority, however, levied the tax @ 8.8% as an unclassified item. Tribunal accepted the claim of the dealer on the ground that in the earlier year and subsequent year assessing authority levied the tax @ 4.4% treating it as mineral. Tribunal accordingly, held Pyroflyte (Gora Patthar) as mineral.

Heard learned Standing Counsel.

Learned Standing Counsel is not able to assail the view taken by the Tribunal. I do not find any error in the order of Tribunal.

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

Dt.14.02.2005

R./


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