COMMISSIONER OF TRADE TAX, DEHRADUN Vs. CITURGIA BIOCHEMICAL LTD
LAWS(UTN)-2013-6-18
HIGH COURT OF UTTARAKHAND (AT: NAINITAL)
Decided on June 19,2013

Commissioner of Trade Tax, Dehradun Appellant
VERSUS
Citurgia Biochemical Ltd. Respondents

JUDGEMENT

- (1.) This revision, filed under section 11 of U.P. Trade Tax Act, 1948, is directed against the order dated 04.02.2009, passed by Commercial Tax Tribunal, Uttarakhand, in Second Appeal no. 47 of 2004 (Assessment Year 1992-93 Provincial) whereby said authority has dismissed the appeal.
(2.) Heard.
(3.) The respondent/dealer who is doing business of sale of calcium carbonate submitted return of his turnover for the Assessment Year 1992-93 Provincial before he Assessing Officer in which he claimed concessional rate of tax on the basis of Form 3B issued by the purchaser to the dealer. The Assessing Officer charged tax @ 10% in respect of the sale which was though mentioned in the Form 3B but exceeded period of more than a quarter, and declined to grant concession in the rate of tax. Aggrieved by said order of the Assessing Officer, the dealer preferred appeal before the Joint Commissioner, Trade Tax who allowed the appeal and ignored the fact that the single Form 3B contained transactions for a period of more than a quarter. Thus revenue filed second appeal before the Commercial Tax Tribunal which dismissed the same. Hence this revision.;


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