High Court of Judicature at Allahabad
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M/S Rahul Industries v. The Commissioner Of Trade Tax U.P. Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 27 of 2005  RD-AH 776 (17 March 2005)
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 20.10.2004 relating to assessment year 1999-2000.
With the consent of both the parties, present revision is being disposed of at the admission stage.
Following question has been raised:-
"Whether on the facts and in the circumstances of the instant case, the market fee is liable to be included in turnover of purchases?
The aforesaid question is squarely covered by the decision of Apex Court in the case of M/S Anand Swarup Mahesh Kumar Vs. Commissioner of Sales Tax reported in 1980 UPTC page 1308, in which, it is held that the market fee is not part of the turnover. In a recent decision in the case of State of Punjab and others Vs. M/S Gurandippa Mal Shanti Prakash etc. reported in 2004 UPTC page 727, similar view has been taken.
Following the aforesaid two decisions, it is held that the market fee is not part of the turnover. Tribunal is directed to exclude the market fee from the turnover.
In the result, revision is allowed. Order of Tribunal dated 20.10.2004 is set aside and the Tribunal is directed to exclude the market fee from the turnover and pass afresh order.
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