M/S New Shiv Rice Mills Ajuha ... vs Commissioner Of Commercial ...
2013 Latest Caselaw 5297 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 665 of 2013
 

 
Applicant :- M/S New Shiv Rice Mills Ajuha Bazar, Kaushambi
 
Opposite Party :- Commissioner Of Commercial Taxes, U.P. Lucknow
 
Counsel for Applicant :- Krishna Agrawal
 
Counsel for Opposite Party :- C.S.C.
 

 
Hon'ble Arun Tandon,J.

Notice on behalf of respondent has been accepted by the learned Standing Counsel. He prays for and is granted three weeks' time to file counter affidavit. Rejoinder, if any, may be filed within a week thereafter.

List on 07.10.2013.

It is understood that the revision itself may be finally decided on the next date fixed.

Counsel for the revisionist has placed reliance upon the judgment of the High Court in the case of C.C.T. vs. Shivangi Food Product reported in 2013 NTN (Vol. 52), 69 for the proposition that on the purchase of paddy for export of rice covered by notification dated 11.12.1995, it is not necessary that the purchaser of paddy himself should be the exporter.

Matter does require enquiry by this Court.

It is provided that the deposit made by the assessee shall abide by the orders to be passed by this Court.

Dated :30.08.2013

VR/CTR 665/13