ASHWANI KUMAR MISHRA,J. - (1.) Heard learned Standing Counsel for the revisionist and Sri Alok Dwivedi for the respondent.
(2.) The assessing authority relying upon the provisions of Section 3-H(4) of the U.P. Trade Tax Act, has held that the liability of paying additional excise duty existed upon the assessee and has accordingly imposed such liability. The Tribunal, however, has taken the view that the payment of additional excise duty under sub-Clause(4) of the Act would be payable only if State Development tax is otherwise payable, and not where there is no tax is due and payable.
(3.) In the facts of the present case since on the basis of taxable turn over, no amount of tax was otherwise payable, the liability of payment of additional excise duty would not arise. The view taken by the Tribunal appears to be in conformity with the provisions of law and reference is answered accordingly.;