High Court of Judicature at Allahabad
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The Commissioner v. S/S Saru Smelting Pvt. Ltd. - SALES/TRADE TAX REVISION DEFECTIVE No. 627 of 1998  RD-AH 14256 (23 August 2006)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as the ''Act') is directed against the order of Tribunal dated 02.12.1997.
At the instance of the Revenue, the following two questions have been raised:-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in holding that item no. 9 to 33 mentioned in the assessment order are metal and alloys and taxing these commodities under consideration as "all other ores, metals and alloys at the rate of 2%?
(ii) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to pass the order in Second appeal filed by the revenue without making any observation on the point that the assessee had not deposited the realized tax in view of the provisions of Section 29-A (1) of the Trade Tax Act.
Heard learned Counsel for the parties.
By the impugned order, the Tribunal has decided the appeals for the assessment year 1985-86 to 1989-90 including the year involved in the present revision. Similar questions referred hereinabove, have been considered by this Court in Trade Tax Revision nos. (531), (529), (532), (533), (567), (569) and (635) of 1998 Commissioner of Trade Tax, U. P. Lucknow Versus S/S Saru Smelting Pvt. Ltd., Meerut. This Court vide order dated 29.8.2005 allowed all the revisions and remanded back the matter to the Tribunal to decide all the appeals afresh in the light of observations made in the order. The present revision is also decided in terms of order dated 29.8.2005 passed in Trade Tax Revision nos. (531), (529), (532), (533), (567), (569) and (635) of 1998 Commissioner of Trade Tax, U. P. Lucknow Versus S/S Saru Smelting Pvt. Ltd., Meerut.
In the result, revision is allowed. Order of the Tribunal dated 02.12.1997 is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh in the light of observations made above.
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