Allahabad High Court
The Commissioner Commercial Tax vs M/S A.V. Sales Sales Corporation on 26 July, 2022
Author: Saumitra Dayal Singh
Bench: Saumitra Dayal Singh
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 38 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 16 of 2019 Revisionist :- The Commissioner Commercial Tax Opposite Party :- M/S A.V. Sales Sales Corporation Counsel for Revisionist :- Bipin Kumar Pandey Counsel for Opposite Party :- Nishant Mishra Hon'ble Saumitra Dayal Singh,J.
1. Heard Shri A.C. Tripathi, learned Standing Counsel for the revenue and Shri Nishant Mishra, learned counsel for the assessee.
2. Present revision (carrying a delay of 86 days) has been filed against the order dated 20.07.2018 passed by Commercial Tax Tribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 363 of 2015 for A.Y. 2010-11 (U.P.) under the provisions of U.P. Value Added Tax Act, 2008 whereby the Tribunal has found that commodity 'toffee' sold by the assessee were covered under the Entry No. 137 Schedule II Part A.
3. By a detailed order of the date (i.e. 26.7.2022), Sales/Trade Tax Revision Defective No. 39 of 2019 (The Commissioner, Commercial Tax Vs. M/s Bhagwati Trading Co.) has been dismissed. For the same facts and on the same reasoning, the present revision is also dismissed.
Order Date :- 26.7.2022 Prakhar