M/S BAJAJ HINDUSTAN SUGAR LTD. Vs. COMMISSIONER COMMERCIAL TAXES,
LAWS(ALL)-2017-4-297
HIGH COURT OF ALLAHABAD
Decided on April 24,2017

M/S Bajaj Hindustan Sugar Ltd. Appellant
VERSUS
Commissioner Commercial Taxes, Respondents

JUDGEMENT

RAJAN ROY,J. - (1.) Heard learned counsel for the parties.
(2.) The following questions of law arise for consideration:- "Whether the Tribunal was justified in not granting complete stay to the applicant company without considering the prima facie merits of the case which is in teeth of the law laid down by this Hon'ble Court in the case of ITC Limited (supra) and Tata Motors(Supra)?"
(3.) It is indeed surprising that in spite of judgment of this Court dated 11.07.2016 rendered in TTR No. 65 of 2016 (M/s Tata Motors Ltd. v. Commissioner Commercial-tax U.P. Lucknow ) yet again a cryptic order has been passed by the Commercial Trade Tax Tribunal Bench no.2, Lucknow in total dis-regard of the said judgment even though, a copy of the said judgment was sent to the Chairman, Trade-tax Tribunal for its circulation amongst the members. It is regrettable.;


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