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THE COMMISSIONER TRADE TAX, U.P. versus S/S RICE TRADERS

High Court of Judicature at Allahabad

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The Commissioner Trade Tax, U.P. v. S/S Rice Traders - SALES/TRADE TAX REVISION No. 2346 of 2004 [2006] RD-AH 15817 (11 September 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

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.

Dt.11.09.06

R./2346/04


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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