Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER, TRADE TAX U.P. LUCKNOW versus S/S U.P. MINERAL MANUFACTURING CO, BAREILLY

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


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 [2005] RD-AH 7365 (12 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.(291) OF 1999

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

Versus

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.

Dt.12.12.2005

R./


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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.