- (1.) BOTH the revisions have been filed by the Department against the impugned order dated 20.08.2005 passed by the Trade Tax Tribunal, Agra in Second Appeal No. 341 of 2004 for the assessment year 2001 -02.
(2.) THE brief facts of the case are that during the assessment year under consideration, the assessee has imported a generator. The A.O. has levied the entry tax as well as interest thereupon, as per notification No. K.N.N. 0 -9 -2 -100/x1 dated 15.1.2000. Being aggrieved, the assessee has filed an appeal before the First Appellate Authority, who uphold the order passed by the A.O. by observing that the generator is like a machine, so the entry tax is leviable alongwith the interest. However, in second appeal the Tribunal upholds the entry tax, but deleted the component pertaining to the interest. Being aggrieved, the Department has filed the present revisions.
(3.) WITH this background, heard Shri Paru Agarwala, the learned Standing Counsel for the Department, who has justified the order passed by the A.O. He also relied on the ratio laid down in the following cases : - (i) Pepsico India Holdings Ltd Vs. CTT 2011 NTN(Vol 45) -275 SC; (ii) Deputy Narcotics Commissioner Vs. Trade Tax Tribunal,2013 UPTC 138) Lucknow Bench; (iii) M/s U.P. Cooperative Federation Ltd. Vs. Trade Tax Tribunal,2013 UPTC 30) Lucknow Bench; and (iv) M/s Indian Oil Corporation Ltd. Vs. CTT TTR 782 of 2002 Allahabad High Court In the abovementioned cases, it was observed that the entry tax is applicable on the composite cost.;