High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lucknow v. S/S U.P. Mineral Manufacturing Co, Bareilly - SALES/TRADE TAX REVISION DEFECTIVE No. 291 of 1999  RD-AH 7365 (12 December 2005)
TRADE TAX REVISION NO.(291) OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S U.P. Mineral Manufacturing Co., Bareilly. ....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 30.11.1998 for the assessment year 1986-87.
Dealer opposite party (hereinafter referred to as "Dealer") was engaged in the business of converting soap stone into soap stone powder. Books of account of the dealer was rejected mainly on the ground that the process of conversion amounts to manufacturing and the dealer was required to maintain the manufacturing account in accordance to section 12 (2) of the Act, which dealer had not maintained. The assessing authority thus, estimated the turn over by way of best judgment assessment. First appeal filed by the dealer was rejected. Tribunal by the impugned order has accepted the books of account and disclosed turn over. Tribunal held that both soap stone and powder are one and the same good. Tribunal held that no defect was found in the books of account.
Heard learned counsel for the parties.
I do not find any error in the order of Tribunal. Both soap stone and soap stone powder are the same good. In the case of Krishna Chander Dutta (Spice) Pvt. Ltd. Vs. Commercial Tax Officer and others, reported in 93 STC, 180, Apex court held that whole turmeric and pepper and pepper powder and turmeric powder are the same commodity. In the case of CST Vs. Lal Kunwa Stone Crusher (P.) Ltd., reported in 118 STC, 287, Apex Court held that boulder and grit are commercially same.
For the reasons stated above, revision is devoid of any merit and stands dismissed.
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