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THE COMMISSIONER TRADE TAX U.P. versus S/S MEHRA OIL CORPORATION

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. v. S/S Mehra Oil Corporation - SALES/TRADE TAX REVISION No. 2623 of 2004 [2006] RD-AH 17326 (6 October 2006)

 

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

Court no. 22

Trade Tax Revision no. 2623 Of 2004.

AND

Trade Tax Revision no. 2624 Of 2004.

AND

Trade Tax Revision no. 2626 Of  2004.

The Commissioner, Trade Tax, U. P. Lucknow..... Revisionist.

Versus

S/S Mehra Oil Corporation, Kanpur. ... Opp. Party.

AND

Trade Tax Revision no. 2625 Of 2004.

AND

Trade Tax Revision no. 2627 Of 2004.

The Commissioner, Trade Tax, U. P. Lucknow..... Revisionist.

Versus

S/S Mehra Oil Transport Limited, Kanpur.             ... Opp. Party.

Hon'ble Rajes Kumar, J.

These five revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as the "Act") arises from the order of Tribunal dated 19st   May, 2004 relating to the assessment years 1991-1992, 1992-93 and 1993-94 respectively.

The Assessing Authority levied tax on the amount received by the opp. parties from the Indian Oil Corporation for transporting the Oil as per the agreement under Section 3-F of the Act.  It appears that the opp. parties had entered into the agreement to transport the Oil from one place to another place from their Vehicles.  The First Appellate Authority deleted the tax on the ground that at no stage, right to use the Vehicles have been transferred by the opp. parties to Indian Oil Corporation.  It has been held that expenses were borne by the opp. parties and the goods were transported from one place to another place as per the agreement.  The view of the First Appellate Authority has been up held by the Tribunal.

Heard learned Standing Counsel.

Learned Standing Counsel is not able to show that at any point of time, the possession of the Vehicles were delivered to the Indian Oil Corporation and there was transfer of right to use such Vehicles.  Findings of the Tribunal are the findings of fact, which does not require any interference.

In the result, all the above five revisions fail and are, accordingly, dismissed.

Dt:06.10.2006.

MZ/-


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

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