High Court of Judicature at Allahabad
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Commissioner, Trade Tax, U.P. Lko. v. S/S Jwala Prasad Suraj Bhan, Hathras - SALES/TRADE TAX REVISION DEFECTIVE No. 93 of 1998  RD-AH 784 (18 March 2005)
Trade Tax Revisions no. (93) of 1998.
Trade Tax Revisions no. (94) of 1998.
Trade Tax Revisions no. (95) of 1998.
Commissioner of Trade Tax, U.P. Lucknow ....Applicant.
S/S Jwala Prasad Suraj Bhan, Mathura.
...... ... Opp.party.
Hon'ble Rajes Kumar, J.
These three revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') arising from the common order passed by the Tribunal dated 30.01.1997, in which common questions have been raised.
Issue involved is squarely covered by the decision of this Court dated 28.1.2005 in TTR no. 109 of 1997 CTT Vs. S/S Jwala Prasad Suraj Bhan, in which, Bourn Villa Seeds and Arcle seed has been held as vegetable seeds, exempted from tax.
In the result, all the above three revisions fail and are accordingly dismissed.
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