Allahabad High Court
M/S Kamrup Industrial Gases Limited, ... vs Commissioner, Trade Tax U.P. Lucknow on 30 November, 2010
Author: Rajes Kumar
Bench: Rajes Kumar
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 366 of 2010 Petitioner :- M/S Kamrup Industrial Gases Limited, D.L.W. Township Respondent :- Commissioner, Trade Tax U.P. Lucknow Petitioner Counsel :- C.K. Parekh Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
It is admitted fact that the applicant could not furnish the requisite Form 3B and, therefore, could not get the benefit of concessional rate of tax, which resulted the creation of liability and interest. In the absence of Form 3B, normal tax has been rightly levied and demanded. In the circumstances, there is no justification of any interim order.
Admit.
Interim order grated on 19.5.2010 is vacated.
Order Date :- 30.11.2010 OP