REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF SALES TAX,UTTAR PRADESH Appellant

V/S

AURIAYA CHAMBER OF COMMERCE.ALLAHABAD Respondents

Referred Judgements :-

RALEIGH INVESTMENT CO. LTD. V. GOVERNOR-GENERAL IN COUNCIL [REFERRED TO]
SALES TAX OFFICER PILIBHIT VS. BUDH PRAKASH JAL PRAKASH [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
SALES TAX OFFICER BANARAS VS. AGRA BULLION EXCHANGE [CONSIDERED]
BHARAT KALA BHANDAR LIMITED PRIVATE HIRABAI VS. MUNICIPAL COMMITTEE DHAMANGAON [CONSIDERED]
K S VENKATARAMAN AND CO PRIVATE LIMITED VS. STATE OF MADRAS [CONSIDERED]
STATE OF MADHYA PRADESH VS. HAJI HASAN DADA [DISTINGUISHED]
RAJA JAGDAMBKA PRATAP NARAIN SINGH VS. CENTRAL BOARD OF DIRECT TAXES [CONSIDERED]
HINDUSTAN SUGAR MILLS J K SYNTHETICS LIMITED VS. STATE OF RAJASTHAN:COMMERCIAL TAX OFFICER [CONSIDERED]
SALES TAX COMMISSIONER VS. SADA SUKH VYOPAR MANDAL [CONSIDERED]
SURESH CHANDRA BOSE VS. STATE OF WEST BENGAL [CONSIDERED]
GANNAN DUNKERLEY AND CO MADRAS LTD VS. STATE OF MADRAS [REFERRED TO]
STATE OF WEST BENGAL VS. SURESH CHANDRA BOSE [CONSIDERED]
COMMISSIONER OF INCOME-TAX, WEST PUNJAB, NORTH-WEST FRONTIER AND DELHI PROVINCES, LAHORE VS. TRIBUNE TRUST, LAHORE [REFERRED TO]

JUDGEMENT

(1.) These appeals by special leave arise from the decision of the High Court of Allahabad. Under Section 11 (3) of the U.P. Sales Tax Act, 1948 as amended from time to time the following questions were referred to the High Court for opinion at the instance of the Commissioner of Sales tax and statement of the case was submitted.

(2.) The questions relate to the assessment year 1949-50 and for subsequent years. In view of the decision of the Allahabad High Court in Commr. of Sales Tax. U.P. Lucknow v. Auraiya Chambers of Commerce which was in respect of the assessment year 1948-49 reported in (1972) 30 STC 41, the High Court felt that question No. 1 aforesaid need not be answered, question No. 2 aforesaid should be answered in the negative, question. No. 3 aforesaid in the affirmative and question No. 4 aforesaid in the affirmative.

(3.) The main question involved is the question of refund of sales tax paid in respect of forward contract.

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COMMISSIONER OF SALES TAX U P Vs. AURIAYA CHAMBER OF COMMERCE ALT AHABAD

Referred Judgements :-

JUDGEMENT

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