High Court of Judicature at Allahabad
Case Law Search
The Commissioner, Trate Tax U.P.Lucknow v. S/S Sunder Lal Mittal Sadabad Gate - SALES/TRADE TAX REVISION No. 439 of 1999  RD-AH 7562 (14 December 2005)
TRADE TAX REVISION NO.439 OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S Sunder Lal Mittal, Hathras. ....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 28.12.1998 for the assessment year 1990-91.
Dealer/opposite party (hereinafter referred to as "Dealer") was engaged in the business of refining of burnt/used oil. Dealer had admitted the tax on the refined oil under the entry of "All kinds of Oil". Assessing authority in the assessment order levied the tax on the purchase of burnt/used oil under section 3-AAAA of the Act and levied the tax on the refined oil treating it as lubricant oil @ 10%. In appeal tax levied on the purchase of burnt/used oil under section 3-AAAA of the Act was deleted and on the refined oil tax has been assessed under the entry of "All kinds of Oil". Against the order, Commissioner of Trade Tax filed appeal before the Tribunal. Tribunal by the impugned order rejected the appeal.
Heard learned counsel for the parties.
Learned Standing Counsel submitted that the Tribunal in its order has held that burnt/used oil are liable to tax under section 3-AAAA of the Act, still the appeal has been rejected. Learned counsel for the dealer is not able to dispute the submission of learned Standing Counsel.
I have perused the order of Tribunal and the authorities below.
Tribunal has held that the purchase of burnt/used oil was liable to tax under section 3-AAAA of the Act. This finding of the Tribunal has not been challenged by the dealer and the same has become final. In the circumstances, dismissal of appeal of the Commissioner of Trade Tax is not justified. Tribunal ought to have allowed the appeal in part to this extent.
In the result, revision is allowed. Order of the Tribunal is set aside and the Tribunal is directed to pass the appropriate order in accordance to the law.
Double Click on any word for its dictionary meaning or to get reference material on it.