Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S SANDEEP AND COMPANY MEERUT

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


The Commissioner, Trade Tax, U.P. Lucknow v. S/S Sandeep And Company Meerut - SALES/TRADE TAX REVISION DEFECTIVE No. 1878 of 1998 [2005] RD-AH 3010 (16 September 2005)

 

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.

Dealer was registered for machinery under the Central Sales Tax Act.  Dealer purchased Generator Sets and issued Form 3-C.  Assessing Authority levied penalty under Section 3-A for the alleged default under Section 10(b) of the Act on the ground that the dealer was not registered for Generator Set.  First Appellate Authority allowed the appeal and quashed the penalty on the ground that the dealer was registered for machinery and treating the Generator as machinery issued Form-C under the bonafide belief.  Tribunal affirmed the order of First Appellate Authority.

Heard learned Standing Counsel.

In the case of Commissioner of Sales Tax Vs. M/S Tek Invest (India) Pvt. Ltd.  reported in 1998 UPTC page 128, this court held that the Generator is the machinery and if the dealer is registered for machinery, issuance of Form-C was held justified.  In this view of the matter, there is no merit in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:16.09.2005.

MZ/(1978)/98.


Copyright

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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.