Allahabad High Court
Commissioner, Trade Tax,U.P. Lucknow vs S/S C.P. Arora Thekadar, Greater Noida ... on 2 April, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 889 of 2002 Petitioner :- Commissioner, Trade Tax,U.P. Lucknow Respondent :- S/S C.P. Arora Thekadar, Greater Noida Gautam Budh Nagar Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under Section 11(1) of the U.P.Trade Tax Act for the assessment year 1998-99 against the order of the Tribunal dated 14.8.2002. The questions of law referred to are hereunder:
"(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal has correctly treated the hot mix material a finished produce by the processing in the hot mix plant to be used in the construction of road and ordered to grant the recognition certificate under Section 4B for the purchase of raw material and machinery without considering the fact that such hot mix material used in the construction and maintenance of road by dealer may not be a sale because the assessment cannot make sale to itself ?"
The Tribunal has granted relief to the assessee under Section 4-B of the Act by treating hot mix material as material which is used in the construction of the goods.
In view of the above, the order of the Tribunal is justified. No question of law arises. I see no reason to interfere with the order of the Tribunal.
This revision is dismissed. No costs.
Order Date :- 2.4.2010 AKJ