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THE COMMISSIONER, TRADE TAX, U.P. LKO. versus S/S KISAN SAHKARI CHINI MILL LTD.

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lko. v. S/S Kisan Sahkari Chini Mill Ltd. - SALES/TRADE TAX REVISION No. 650 of 1999 [2005] RD-AH 7291 (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

Hon'ble Rajes Kumar, J

Heard learned Standing Counsel.

By the impugned order, Tribunal has deleted the tax on the gunny bag. Dealer was carrying on the business of manufacture and sale of sugar. Sugar was sold in a packed condition in gunny bag. Tribunal held that no separate price was charged for gunny bag. There was no expressed or implied contract for the purchase and sale of gunny bag. Finding of the Tribunal is finding of fact, which is based on the material on record. No question of law is involved in the present revision. 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, the order of the Tribunal is upheld.

In the result, revision fails and is, accordingly, dismissed.

Dated.09.12.2005.

VS.650/99.


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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