High Court of Judicature at Allahabad
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The Commissioner Tade Tax U.P. v. S/S Bodylal Enterprises Ltd - SALES/TRADE TAX REVISION No. 1820 of 2004  RD-AH 12721 (1 August 2006)
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 13.04.2004 relating to the assessment year 1997-98 under the Central Sales Tax Act.
Commissioner of Trade Tax has raised the following questions:
"Whether under the facts and circumstances of the case, the Trade Tax Tribunal is legally justified by holding frozen green peas non taxable covered by the entry "Fresh Fruits and Green Vegetables" in notification no.ST-II-7038/x-7(23)/83 U.P. Act 15/48 order 58 dated 31.1.85 ?"
Issue involved in the present revision is squarely covered by the decision of this Court in the case of S.R. Cannery, Allahabad Vs. CTT, reported in 2006 NTN (Vol.29), 85, in which it has been held that the process of preservation and tinning of fresh fruits and green vegetables does not amount to manufacture of some new commercial commodity and shall remain fresh green vegetable. Present case stands in a better footing. Frozen peas remain green vegetable.
Respectfully following the aforesaid decision, revision has no merit and is accordingly, dismissed.
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