High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S New Vishal Printing Udyogik Utpadan Sahkari, Samiti Ltd.Meerut. - SALES/TRADE TAX REVISION No. 1107 of 1997  RD-AH 537 (24 February 2005)
TRADE TAX REVISION NO.1107 OF 1997
TRADE TAX REVISION NO.1109 OF 1997
TRADE TAX REVISION NO.1110 OF 1997
The Commissioner, Trade Tax, U.P., Lucknow..... .Applicant
S/S New Vishal Printing Udyogik Utpadan Sahkari, Samiti Ltd.Meerut. ....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 order of Tribunal dated 16.06.1997 relating to the assessment years 1986-87, 1987-88 and 1988-89.
Dealer/opposite party (hereinafter referred to as "Dealer") was involved in the printing of cash book, ledger, pass book , bank book etc. Tribunal has held that the printing work was in the nature of works contract, relying upon the decisions of this court in case of CTT Versus Commercial Printers reported in 1984 U.P.T.C 1089 and CTT Versus Kamla Press, Gorakhpur reported in 1979 UPTC 705, Sunder Printing Press Vs. CTT, reported in 1983 UPTC, 1212.
Heard learned Standing Counsel.
I do not find any error in the order of the Tribunal.
Issue involved is covered by the aforesaid decisions which has been relied upon by the Tribunal and also by the decision of the Apex Court in the case of State of Tamil Nadu Versus Anandam Viswanathan reported in (1989) 73 Sales Tax Cases, 1.
In the result, all the three revisions fail and are accordingly, dismissed.
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