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M/S Manoj Dal Mills v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 1202 of 1996  RD-AH 774 (17 March 2005)
TRADE TAX REVISION NO.1202 of 1996.
M/S Manoj Dal Mills, Agra. Applicant
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 20th August, 1996 relating to the assessment year, 1989-90.
Applicant was involved in the business of manufacture and sale of Dal. Applicant had purchased pulses within the State of U.P. and outside the State of U.P. Assessing authority levied tax on the sale of Dal manufactured out of the pulses purchased from outside the State of U.P. Before the Tribunal, dispute was relating to levy of tax under section 3-D (2) of the Act on the turnover of Dal manufactured out of pulses purchased from outside the State of U.P. Tribunal held that the exemption on the sale of Dal could not be allowed in absence of requisite form as prescribed under section 3-D (7) (b) of the Act.
Heard learned counsel for the parties.
Learned counsel for the applicant is not able to show any error in the order of the Tribunal. Filing of the form for the claim of exemption is held mandatory by the Apex Court in the case of Commissioner of Sales Tax Versus Prabhudayal Prem Narain reported in 1988 UPTC, 1204. Admittedly, the applicant could not file the requisite form as prescribed under the Act and Rule. Therefore, the Tribunal has rightly upheld the levy of tax under section 3-D (2) of the Act.
In the result, revision fails and is accordingly, dismissed.
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