High Court of Judicature at Allahabad
Case Law Search
The Commissioner, Trade Tax Lko. v. S/S U.P. State Sugar Corpn. Ltd. - SALES/TRADE TAX REVISION No. 616 of 1999  RD-AH 7289 (9 December 2005)
TRADE TAX REVISION NO.616 of 1999
TRADE TAX REVISION NO.617 of 1999
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
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.
Double Click on any word for its dictionary meaning or to get reference material on it.