High Court of Judicature at Allahabad
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The Commissioner v. S/S Kali Charan Rakesh Kumar - SALES/TRADE TAX REVISION DEFECTIVE No. 562 of 1998  RD-AH 1999 (18 August 2005)
Hon'ble Rajes Kumar, J.
Present revision is directed against the order of Tribunal dated 20.12.1997 for the assessment year 1988-89.
The question involved is whether the dealer was liable to tax on the on the Powder Masala which had been prepared from the whole Masala which. have been purchased within the State of U. P.
The question involved in the present revision is squarely covered by the decision of this Court in the cases of Commissioner of Sales Tax Vs. Ashok Grah Udyog Kendra reported in NTN 2004 (25) page 1108 and Commissioner of Sales Tax Vs. Ashok Grah Udyog Kendra Pvt. Ltd. reported in UPTC 2004 page 1327. Following the aforesaid decisions, order of Tribunal is up held.
In the result, revision fails and is accordingly dismissed.
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