High Court of Judicature at Allahabad
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M/S Birla Yamaha Ltd, Ghaziabad. v. The Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 255 of 2005  RD-AH 5215 (7 November 2005)
TRADE TAX REVISION NO.(255) of 2005
TRADE TAX REVISION NO.(256) of 2005
TRADE TAX REVISION NO.(257) of 2005
TRADE TAX REVISION NO.(258) of 2005
TRADE TAX REVISION NO.(259) of 2005
TRADE TAX REVISION NO.(260) of 2005
M/S Birla Yamaha Limited, Ghaziabad. Applicant
The Commissioner of Trade Tax, U.P., Lucknow. Opp.party
Hon�??ble Rajes Kumar, J.
Present six revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as �??Act�??) are directed against the order of Tribunal dated 2nd June, 2005 passed by the Trade Tax Tribunal, Ghaziabad arising from the provisional assessment proceedings for the various months relating to the assessment year, 2003-2004.
Heard counsel for the parties.
The applicant claimed that the inverter was liable to tax at the rate of 4 percent under entry no.75 B (ii) of notification No. 5746 dated 13.12.2002 as an electronic goods, but this claim was not accepted by the assessing authority. Assessing authority levied the tax at the rate of 10 percent treating it as electrical appliances. The first appellate authority has accepted the claim of the applicant. Tribunal though remanded back the matter to the assessing officer, but has observed that the inverter is liable to tax at the rate of 8 percent under entry no.75 B (iii) of Notification No. 5746 dated 13.12.2002.Tribunal has not accepted the plea raised by the assessing authority that the inverter is liable to tax at the rate of 10 percent as electrical goods. Learned counsel for the applicant submitted that though the proceedings arise from the provisional assessment orders and after the final assessment order, all the orders passed in a provisional assessment proceedings will stand vacated, but the observation made by the Tribunal will effect the decision in the assessment proceedings. Learned Standing Counsel submitted that the assessing authority may be directed to pass final assessment orders without prejudice to the observation made by the Tribunal. He submitted that the observation made by the Tribunal may be taken as an opinion and may be show caused to the assessee.
Having heard the learned counsel for the parties, on the facts and circumstances of the case, all the revisions are disposed of with the direction that the assessing authority may pass the final assessment order for the assessment year, 2003-2004 expeditiously without prejudice to the observations made by the Tribunal on the classification of the inverter. The assessing authority may take independent view in the matter after giving opportunity to the applicant.
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