High Court of Judicature at Allahabad
Case Law Search
The Commisioner Trade Tax U.P. Lucknow v. S/S Jwala Prasad Suraj Bhan Kauria Ganj - SALES/TRADE TAX REVISION No. 629 of 2000  RD-AH 19850 (22 November 2006)
Hon'ble Rajes Kumar, J.
At the instance of the Revenue, following common question has been framed in both the revisions.
"Whether on the facts and in the circumstances of the case, the Tribunal was legally justified to hold pichka Matar exempt from tax holding it in category vegetable or vegetable seed?"
Heard learned Standing Counsel.
Issue involved is squarely covered by the decision of this Court in the Case of CTT Versus Jwala Prasad Surajbhan, Aligarh reported in 2005 NTN (Vol.27), 363 in which it has been held that pichka Matar is a vegetable seed not liable to tax.
Respectfully, following the aforesaid decision, the order of the Tribunal is upheld.
In the result, revision nos.629 and 630 of 2000 fail and are, accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.