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  RD-AH 707 (11 March 2005)
TRADE TAX REVISION NO.300 of 1997
Commissioner, Trade Tax, U.P. Lucknow. Applicant
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.
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