High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax, U.P. v. S/S Rice Traders - SALES/TRADE TAX REVISION No. 2346 of 2004  RD-AH 15817 (11 September 2006)
Hon'ble Rajes Kumar, J.
The tax on the purchases of oil seeds made for and on behalf of Ex-U.P. Principal as commission agent had been levied merely on the ground that the dealer had issued Form 3-C (1). Assessing authority had not disputed the purchases made for and on behalf of Ex-U.P. Principal. Tribunal deleted the tax on the ground that merely because Form 3-C (1) was issued, tax can not be levied. Issue involved in the present revision is squarely covered by the Division Bench decision of this Court in the case of M/s Mukund Lal Banarasi Lal Vs. CST and others, reported in 2003 UPTC, 525.
Respectfully following the aforesaid decision, present revision has no force and is accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.