High Court of Judicature at Allahabad
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Khaitan Electricals Ltd. Thr. Its Accounts. Manager, v. Commisioner, Of Trade Tax U.P. Lucknow. - SALES/TRADE TAX REVISION No. 403 of 1999  RD-AH 7501 (14 December 2005)
TRADE TAX REVISION NO.403 of 1999.
Khaitan Electricals Ltd.,D-6, Sector-3, NOIDA. Applicant
The Commissioner, Trade Tax, U.P., Lucknow. 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 2nd June, 1999 relating to the assessment year 1991-92.
Issue involved relates to the taxability of power driven water pump. Tribunal held that it is covered under entry 57 which relates to component or part of water cooler of notification dated 7th September, 1981, while the claim of the applicant is that it is covered under entry 38 which relates to machinery including water pumps of notification dated 12th September, 1986.
Heard counsel for the parties.
Issue involved in the present revision is squarely covered by the decision of this Court in the case of the applicant itself for the assessment years 1987-88 and 1988-89 in the case of M/S Khaitan Electricals Ltd., NOIDA Versus Commissioner of Trade Tax reported in 1999 UPTC 683 in which power driven water pump has been held taxable under entry 38 which relates to machinery including water pumps of notification dated 12th September, 1986.
Respectfully following the aforesaid decision, it is held that power driven water pump is liable to tax under entry 38 relates to machinery including water pumps of notification dated 12th September, 1986.
In the result, revision is allowed. Tribunal is directed to pass appropriate orders under section 11 (8) of the Act.
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