Allahabad High Court
Jaunpur Dugdh Utpadak Sahkari Sangh ... vs The Commissioner Of Trade Tax on 18 March, 2005
Author: Rajes Kumar
Bench: Rajes Kumar
JUDGMENT Rajes Kumar, J.
1. Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 23.08.2002 relating to the assessment year 1998-99.
2. Short question involved in the present revision is whether paneer and chena are excluded from the entry 40 of the Notification No. ST-7038/X(23)/83-U.P. Act XV/48-Order-85, dated 31.1.1985. Tribunal relied upon the Hindi version of the notification in which at serial No. 4 paneer is excluded from milk held that paneer is not exempted from tax. Tribunal has treated both chena and paneer as one and same item.
3. Heard learned counsel for the parties.
4. Learned counsel for the applicant submitted that in the English version of the notification in place of "paneer" word "Cheese" is mentioned and cheese and paneer are two different items. Therefore, paneer is not excluded from the entry of milk product. He submitted that in case of any conflict between Hindi and English version, English version will prevail and for this he relied upon the decision of the Apex Court in the case of Park Leather Industry (P) Ltd. and Anr. v. State of U.P. and Ors., reported in 120 STC, 82. Learned Standing Counsel submitted that chena and paneer are one and the same item. He submitted that when the chena is given shape, it is commonly called as paneer. He submitted that the paneer has been held as soft cheese and held excluded from the milk product under the notification No. 7038 dated 31.1.1985 by this Court in the case of Garhwal Paneer Bhandar, Ghaziabad v. CIT, reported in 1996 UPTC, 129.
5. This Court held as follows:
"Thus, paneer as we commonly know it is soft cheese which is some time called as "cottage cheese" to distinguish it from the other varities of cheese, Panner, therefore, is one of the various varities of cheese and it cannot be said that paneer is not cheese and is, therefore, not excluded from the scope of exemption under the aforesaid Entry No. 40. This contention is, therefore, negatived."
6. Entry No. 40 of Notification No. ST-II-7038/X-7(23)/83-U.P. Act XV/48-Order-85, dated 31.01.1985 both English and Hindi versions reads as follows:
ENGLISH VERSION In exercise of the powers under Clause (a) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) and in supersession of all previous notifications issued under aforesaid Clause (a) of Section 4, the Governor is pleased to exempt, with effect from February 1, 1985, the goods mentioned in column 2 of Schedule hereunder from payment of tax under the said Act of 1948, subject to the conditions, if any, specified in column 3 thereof:
40. Milk (other than condensed milk, powder or baby milk) and milk products excluding (1) Products sold in sealed containers, (2) Sweetmeats, (3) Ghee, (4) Butter, cream and cheese, (5) Ice-cream and ice-candy, (6) Kulfi, (7) Milk Shake and (8) Lassi.
HINDI VERSION ^^nq/k dUMsLM feYd] feYd ikmMj ;k csch feYd ls fHkUu½] vkSj nw/k mRikn ftlds vUrxZr ¼1½ lhycUn fMCcks esa csps tkus okys mRikn] ¼2½ feBkb;ka] ¼3½ ?kh ¼4½ eD[ku] Øhe vkSj iuhj] ¼5½ vkblØhe vkSj vkbldsUMh] ¼6½ dqYQh] ¼7½ feYd'ksd vkSj ¼8½ yLlh ugha gS A**
7. do not find any substance in the argument of learned counsel for the applicant. In fact there is no conflict between Hindi and English version of the notification No. 738 dated 31.1.1985. In the English version in place of word "paneer" word "cheese" is used. It appear's that Legislature has chosen the word "cheese" English version of "paneer" but the intent is clear to exclude paneer from the milk product. In the case of Garhwal Paneer Bhandar, Ghaziabad v. CIT (Supra) this Court has considered both English and Hindi version of the notification and also the meaning of the word "cheese" and held "paneer" as a soft cheese In my view there is no difference in chena and paneer, when chena is given shape it is called paneer.
8. Following the aforesaid decision, I do not find any error in the order of Tribunal, which is accordingly, upheld.
9. In the result, revision fails and is accordingly, dismissed.