HINDUSTAN LEVER LIMITED Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard learned counsel for the parties and perused the record. The following two questions, which are questions of law, in my view have arisen in both these revisions, though in respect to different financial years, i.e., 2000-01 and 1999-2000, respectively and have been argued by learned counsel for the revisionist:

(2.) So far as first question is concerned, it is not disputed between the parties that it has already been answered by this court in Malviya Chemicals & Pharmaceuticals Pvt. Ltd., Sahibabad, Ghaziabad v. Commissioner, Trade Tax, U.P., Lucknow, 2005 141 STC 194 and this judgment of learned single judge has been confirmed by the apex court in appeal taken by Revenue in Commissioner of Trade Tax, U.P. v. Malviya Chemical and Pharmaceutical Private Limited, 2007 10 VST 656whereby confirming the view taken by this court, Revenue's appeal has been dismissed.

(3.) Since in this regard, the Tribunal has remanded the matter to the assessing authority, in my view, he shall look into this aspect in the light of the aforesaid decisions and this question is answered accordingly.