High Court of Judicature at Allahabad
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The Commissioner Trade Tax, U.P. Lucknow v. S/S Paharpur Cooling Towers Ltd. - SALES/TRADE TAX REVISION No. 2949 of 2004  RD-AH 18514 (1 November 2006)
Hon'ble Rajes Kumar, J.
The following question has been raised in the present revision at the instance of the Revenue:-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to allow the appeal of the dealer despite the fact that as per Notification No. ST-2-5181/x-9(14)-U.P. Act XV-48- Order-87 dated 21.8.1987 it is clear that exemption shall not be available in respect of turnover relating to such sales on which the Unit has realized or realizes sales tax from the purchasers?
Learned Standing Counsel states that the issue involved is squarely covered by the decision of this Court in the case of Commissioner of Sales Tax, U. P. Lucknow Versus S/S Wimco Limited, Bareilly reported in 2004 NTN (Vol. 24), 412).
Respectfully following the aforesaid decision, the order of the Tribunal is up held.
In the result, revision fails and is, accordingly dismissed.
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