M/S LALKUAN STONE CRUSHERS LTD. HEAD OFFICE RAMPUR ROAD, RUDRAPUR DISTRICT U.S. NAGAR Vs. STATE OF UTTARAKHAND THROUGH PRINCIPAL SECRETARY, FINANCE GOVT. OF UTTARAKHAND, DEHRADUN AND OTHERS
LAWS(UTN)-2012-3-80
HIGH COURT OF UTTARAKHAND
Decided on March 22,2012

M/S Lalkuan Stone Crushers Ltd. Head Office Rampur Road, Rudrapur District U.S. Nagar Appellant
VERSUS
State Of Uttarakhand Through Principal Secretary, Finance Govt. Of Uttarakhand, Dehradun And Others Respondents

JUDGEMENT

Barin Ghosh, J. - (1.) Delay Condonation Application No. 1560 of 2012
(2.) CONSIDERING the facts and circumstances of the case, we allow the application for delay in preferring the revision. CTR No. 4 of 2012 Under Section 57 of the VAT Act, revisionist placed a query before the Commissioner, as to whether, the product dealt by him that is 'crushed stone' will come under the residuary provision provided in Section 4 of the Act, before the amendment was effected to the Schedule on 21st January, 2006. The Commissioner answered the question holding out that 'Yes' the product will come under the residuary provision. Revisionist then approached the Tribunal and has challenged the finding of the Commissioner. The finding of the Commissioner has been reaffirmed by the Tribunal, hence the present revision. We have not been persuaded to take a different view contrary to concurrent views expressed by two lower authorities. The revision accordingly fails and is dismissed.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.