Allahabad High Court
M/S Urethane Coaters Pvt. Ltd. vs Commissioner Of Commercial Taxes U.P. ... on 19 July, 2019
Author: Saumitra Dayal Singh
Bench: Saumitra Dayal Singh
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 1497 of 2008 Applicant :- M/S Urethane Coaters Pvt. Ltd. Opposite Party :- Commissioner Of Commercial Taxes U.P. Lucknow Counsel for Applicant :- Nishant Mishra Counsel for Opposite Party :- C.S.C. Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Nishant Mishra, learned counsel for the assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue.
2. The present revision has been filed by the assessee against the order of the Trade Tax Tribunal dated 26.07.2008 passed in Second Appeal No.575 of 2005 for A.Y. 2003-04 (Entry Tax). By that order, the Tribunal has rejected the appeal filed by the assessee against the assessment order whereunder entry tax has been imposed on the assessee for causing the import of paper into local area (NOIDA).
3. While the revision has been pressed by learned counsel for the assessee on the ground that the paper had been brought inside the state of local area had not been consumed, used or sold but in fact, the assessee had performed job work of lamination etc. and returned the same outside the local area, however, the finding of the Tribunal on this issue is otherwise.
4. According to the Tribunal, the assessee did not lead any evidence to establish that it had performed job work i.e. activity of lamination and coating of paper amounted to consumption of the paper as it lost its identity as paper and became a new commodity.
5. That finding of fact appears to be based on material and evidence existing on record. There does not appear any ground to reach any other conclusion. Therefore, the finding recorded by the Tribunal is concluded to be a finding of fact.
6. As to the other issue pertaining to definition of local area, the controversy has been set at rest by a Division Bench pronouncement of this Court in Writ - C No.25730 of 2017 (Indian Oil Corp. Ltd. Vs. State of U.P. & 2 Ors.) decided against the assessee.
7. In view of the above, the present revision fails and is accordingly dismissed.
Order Date :- 19.7.2019 Abhilash