Ashwani Kumar Mishra, J. - (1.) This commercial tax revision has been filed against the judgment/order dated 24.11.2017, passed by the Commercial Tax Tribunal Bench-2, Meerut, in Second Appeal No.25 of 2017 for the assessment year 2010-2011. The Tribunal has rejected the assessee's second appeal and has thereby confirmed the order passed by the first appellate authority dated 17.1.2017, as also the order of assessment dated 31st March, 2014.
(2.) Question posed for consideration in this revision is as to whether the Tribunal is justified in holding that notification dated 14th November, 2000 issued by the State of Uttar Pradesh is inconsistent with U.P. VAT Act, and therefore, not saved under Section 81 thereof?
(3.) Assessee had entered into a contract with U.P. State Road Transport Corporation (hereinafter referred to as 'corporation'), pursuant to which the assessee supplied Buses to the corporation for being used by Bhainsali Depot, Meerut, of the corporation. Authorities under the Act issued notices to the assessee treating the rent received from corporation as constituting transfer of right to use, which was liable to be taxed @ 5%. Despite notice, the assessee did not respond. The assessing authority relied upon an order passed by this Court in Trade Tax Revision No.468 of 2001, dated 7.4.2009, to hold that rental receipts secured from the corporation is taxable and accordingly raised a demand of Rs.5,69,720.50 paise, vide ex-parte order of assessment dated 31st March, 2014. An appeal was preferred by the assessee contending that payment of trade tax under the U.P. VAT Act continues to remain exempted in view of the notification dated 14.11.2000 by virtue of provisions contained under Section 81(2)(a) of the U.P. VAT Act and also on the ground that there was no transfer of right to use in favour of the corporation. The first appellate authority has rejected claim of assessee on both the counts, and the same is affirmed by the Tribunal.;