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THE COMMISSIONER, TRADE TAX LKO. versus S/S U.P. STATE SUGAR CORPN. LTD.

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax Lko. v. S/S U.P. State Sugar Corpn. Ltd. - SALES/TRADE TAX REVISION No. 616 of 1999 [2005] RD-AH 7289 (9 December 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.616 of 1999

AND

TRADE TAX REVISION NO.617 of 1999

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

Versus

U.P. State Sugar Corporation, Ltd., Bareilly.                  Opp.party

...............

Hon'ble Rajes Kumar, J.

Present two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 4th January, 1999 relating to the assessment years, 1987-88 and 1988-89.

Dealer/opposite party (hereinafter referred to as "dealer") was engaged in the business of manufacture and sale of sugar. Sugar had been sold in packed condition in a gunny bag. Assessing authority levied the tax on the turnover of gunny bag. Tribunal allowed the appeal and deleted the tax on the gunny bag. Tribunal held that no separate price for gunny bag was charged inasmuch as there was no express or implied contract for the gunny bag. Finding of the Tribunal is finding of fact, which is based on the material on record. This Court in similar circumstances in the case of M/S Chhata Sugar Co. Ltd., Mathura Versus Commissioner of Trade Tax reported in 2000 U.P.T.C, 828 held that the gunny bag is not liable to tax.

Respectfully following the aforesaid decision, order of the Tribunal is upheld.

In the result, both the revisions fail and are, accordingly, dismissed.

Dated.09.12.2005.

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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