High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax Lucknow v. S/S Sharma Coal Co - SALES/TRADE TAX REVISION No. 1887 of 2004  RD-AH 13282 (8 August 2006)
Court no. 43
Trade Tax Revision no. 1887 Of 2004.
Trade Tax Revision no. 1890 Of 2004.
The Commissioner, Trade Tax, U. P. Lucknow. ... Revisionist.
S/S Sharma Coal Co., Azamgarh. .... Opp. Party.
Hon'ble Rajes Kumar, J.
These two revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as the "Act") are directed against the order of Tribunal dated 15th, March, 2004 relating to assessment years 1988-89 and 1989-1990 under the U. P. Trade Tax Act respectively.
Dealer/opposite party (hereinafter referred to as the "Dealer") was carrying on the business of Coal and claimed to be a Coal Agent. Admittedly, dealer imported coal against Form 31 from outside the State of U. P. and sold to various parties. The coal was imported through Truck. Dealer claimed that freight had been paid by the customers and the dealer had only charged its commission being a Commission Agent and the freight incurred in transporting the coal from Colliery to Varanasi is not part of the turnover.
Heard learned Counsel for the parties.
Learned Standing Counsel submitted that similar question came up for consideration before this Hon'ble Court relating to the assessment years 1985-86 and 1986-87 in Revision nos. 997 and 1002 of 1994 and this Court vide order dated 09.11.2004 remanded back the matter to the Tribunal to decide the issue afresh in the light of observations made in the order. Learned Standing Counsel submitted that the case is fully covered by the decision of this Court in the case of dealer itself and therefore, the present revisions may also be remanded back to the Tribunal to decide the issue in the light of observations made in the orders passed in Trade Tax Revision nos. 997 and 1002 of 1994.
Having heard learned Counsel for the parties and have perused the order of the Tribunal and the authorities below. In my view, the present revisions also requires reconsideration by the Tribunal in the light of observations and the law laid down by this Court in Revision nos. 997 and 1002 of 1994 Commissioner of Trade Tax, U. P. Lucknow versus S/S Sharma Coal Co., Azamgarh reported in 2005 UPTC page 1165.
In the result, both the revisions are allowed. Order of Tribunal dated 15.03.2004 is set aside and the matter is remanded back to the Tribunal to decide both the appeals afresh in the light of observations made in Trade Tax Revision nos. 997 and 1002 of 1994 Commissioner of Trade Tax, U. P. Lucknow versus S/S Sharma Coal Co., Azamgarh.
Double Click on any word for its dictionary meaning or to get reference material on it.