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The Commissioner, Trade Tax, Lucknow v. S/S V.S. Gupta And Co. Dehradun Road Saharandpur - SALES/TRADE TAX REVISION DEFECTIVE No. 1545 of 1998  RD-AH 6461 (25 November 2005)
TRADE TAX REVISION NO.(1545) of 1998.
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S V.S Gupta and Co., Dehradun Road, Saharanpur. 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 15th November, 1997 relating to the assessment year 1986-87.
Dealer/opposite party (hereinafter referred to as "dealer") had purchased the boulders from Ashok Kumar, who had purchased such boulders from the Forest Department after paying the tax. Dealer had converted such boulders into Gitti and supplied the Gitti to the Railway Department. Assessing authority levied the tax on the turnover of Gitti treating the dealer as manufacturer. First appellate authority deleted the tax. Tribunal has confirmed the order of the first appellate authority. Tribunal held that it is not in dispute that the boulders were purchased from Sri Ashok Kumar on which the tax has been paid and, therefore, the Gitti supplied by the dealer after converting the boulders into Gitti is not liable to tax.
Heard learned counsel for the parties.
Issue involved in the present revision is squarely covered by the decisions of the Apex Court in the case of CST Versus Lal Kunwa Stone Crusher (P) Ltd., reported in (2000) 3 SCC 525 and State of Maharashtra Versus Mahalaxmi Stores reported in (2003) 1 SCC, 70.
In view of the aforesaid decisions, the order of the Tribunal is upheld.
In the result, revision fails and is, accordingly, dismissed.
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