High Court of Judicature at Allahabad
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M/S. Hare Krishan Agarwal v. Commissioner Of Trade Tax, U.P. - SALES/TRADE TAX REVISION No. 135 of 1996  RD-AH 1161 (14 October 2004)
TRADE TAX REVISION NO.135 OF 1996
M/S Hare Krishan Agarwal, Farrukhabad. ....Applicant
Trade Tax Commissioner, U.P. ....Opp.party
Hon'ble Rajes Kumar, J,
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 11.09.1995 relating to the assessment year 1981-82.
Tribunal has decided the appeal ex-parte. Learned Counsel for the applicant contended that since the counsel was ill, therefore, he has send a telegram on 30.08.1995 for the adjournment, which has not been considered and ex-parte order has been passed. He further submitted that dispute before the Tribunal was about the rate of tax on the turn over of aluminum powder and barium nitrade. He submitted that in the assessment years 1979-80 and 80-81, both the aforesaid items have been treated as mineral and no reason has been given for not treating the aforesaid two items as mineral in the year under consideration and taxed it as chemical.
I have perused the order of Tribunal and the authorities below.
Tribunal has referred in the order that in the assessment years 1979-80 and 80-81aluminum powder and barium nitrade have been treated as mineral. Tribunal has not given any reason that why in this year these items can not be treated as mineral and can be taxed as chemical. Therefore, order of the Tribunal is set aside. Matter is remanded back to the Tribunal to decide the appeal afresh in accordance to the law.
In the result, revision is allowed. Order of Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh.
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