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COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus INDODANE MILK PRODUCTS LTD. MUZAFFARNAGAR

High Court of Judicature at Allahabad

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Commissioner, Trade Tax, U.P. Lucknow v. Indodane Milk Products Ltd. Muzaffarnagar - SALES/TRADE TAX REVISION No. 300 of 1997 [2005] RD-AH 707 (11 March 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.300 of 1997

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

Versus

S/S Indodan Milk Products Ltd. Muzaffarnagar.  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 10th December, 1996 relating to the assessment year, 1977-78.

Following question has been raised in the present revision.

"Whether the Trade Tax Tribunal was legally justified to hold that the dealer was liable to pay only such interest, which could be leviable, in the light of the decision by the Hon'ble High Court of Allahabad in the case of M/S Harjhar Nath Agrawal & son (1983 STI 56) despite the fact that the dealer had not deposited the additional tax due on his turnover within the time prescribed under the Act, and his turnover in the previous assessment year being above the limit of turnover prescribed for levy of additional tax ?"

Issue involved is concluded by the decision of this Court in the case of the assessee itself M/S Indodan Milk Products, Muzaffarnagar Versus Commissioner of Sales Tax reported in 2004 NTN (Vol.24), 347.

Revision has no merit and is accordingly, dismissed.

Dated. 11.03.2005.

VS.


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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