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M/S KHAITAN ELECTRICALS LTD., NOIDA versus COMMISSIONER OF TRADE TAX LUCKNOW

High Court of Judicature at Allahabad

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M/S Khaitan Electricals Ltd., Noida v. Commissioner Of Trade Tax Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 870 of 1998 [2005] RD-AH 4119 (6 October 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. ( 870) Of 1998.

AND

Trade Tax Revision no.  (871) Of 1998.

AND

Trade Tax Revision no.               Of 1998.

M/S Khaitan Electricals Ltd., Noida. ... Applicant.

Vs

Commissioner of Trade Tax, U. P. Lucknow. ...Opp. party. .

Hon'ble Rajes Kumar, J.

These three revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 10.03.1998 relating to the assessment years 1986-87, 1990-91 and 1993-94 respectively under the U.P. Trade Tax Act.

The following question has been raised in the present revision:-

"Whether on the facts and in the circumstances of the case, the Tribunal was justified in taxing the turnover of PD Water Pumps as part and accessories of Room Water Cooler and not taxing under specific entry ''Water Pump'?

Heard learned Counsel for the parties.

Learned Counsel for the applicant submitted that the controversy involved in the present revision is squarely covered by the decision of this Court in the case of assessee itself for the assessment years 1987-88 and 1988-89 in TTR nos. 342 and 343 of 1995 decided on 12.4.1999 which is reported as M/S Khaitan Electricals Ltd., Noida. Vs. Commissioner of Trade Tax reported in 1999 UPTC page 683.

I have perused the order of Tribunal and the authorities below.  The issue involved in the present revisions is whether the "Power Driven Water Pumps" falls under the entry of "machinery including "Water Pumps" under the entry 38 of Notification dated 12.9.1986 or under the entry 57 as "Component or part of Water Cooler".  In the case of assessee itself for the assessment years 1987-88 and 1988-89 which is reported as M/S Khaitan Electricals Ltd., Noida. Vs. Commissioner of Trade Tax (supra), this Court held that power driven water pumps falls under the entry 38 "machinery including Water Pumps" of Notification dated 12.9.1986.

Respectfully following the aforesaid decision, order of Tribunal is set aside and it is held that the power driven water pumps is liable to tax under the entry 38 "machinery including Water Pumps" of Notification dated 12.9.1986.  Tribunal is directed to pass appropriate orders in accordance to law.

In the result, all the above three revisions are allowed.  Orders of Tribunal is set aside and the Tribunal is directed to pass appropriate orders under Section 11 (8) of the Act.

Dt:06.10.2005.

MZ/-


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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