High Court of Judicature at Allahabad
Case Law Search
M/S Bihar Sponge Iron Limited v. Commissioner Of Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 99 of 1999  RD-AH 15252 (4 September 2006)
Hon'ble Rajes Kumar, J
Alongwith Supplementary affidavit, a letter of Principal Secretary dated 02.05.2001 to Commissioner of Trade Tax and in pursuance thereof, a Circular dated 04.05.2001 issued by the Deputy Commissioner (Legal) from the office of Commissioner of Trade Tax have been filed. In the letter dated 02.05.2001 written by the Principal Secretary, there is a reference of letter dated 02.8.1985 of the Government of India, Ministry of Finance & Revenue, New Delhi. On the basis of the said letter, it has been observed that there is no difference in the pig iron and sponge iron and both are forms of metallic iron and are used in the manufacturing of steel as a raw-material.
Learned Counsel for the applicant states that the aforesaid version clearly states that the Government intend to treat the sponge iron as a pig iron covered under Section 14 of the Central Sales Tax Act. Sri K. M. Sahay, learned Standing Counsel wants to seek instructions from the Government.
He prays for and is granted one months time to seek instructions whether in view of the letter dated 02.05.2001, sponge iron is covered under the pig iron under Section 14 of the Central Sales Tax Act.
Double Click on any word for its dictionary meaning or to get reference material on it.