The Commissioner,Trade Tax, ... vs M/S Hindustan Refrigeration ...
2014 Latest Caselaw 4055 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 4
 
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 160 of 2010
 
Applicant :- The Commissioner,Trade Tax, U.P., Lucknow
 
Opposite Party :- M/S Hindustan Refrigeration Store
 
Counsel for Applicant :- S.C.
 

 
Hon'ble Surya Prakash Kesarwani,J.

Ref: Civil Misc. Delay Condonation Application

Heard Sri B.K. Pandey, learned Standing Counsel for the applicant.

This revision has been filed beyond 8 days of limitation along with delay condoanation application and affidavit explaining the delay.

Cause shown is sufficient.

Delay Condonation application is allowed.

Office is directed to give regular number to the revision 

Order Date :- 5.8.2014/Mukesh

(Surya Prakash Kesarwani,J. )

Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 160 of 2010

Applicant :- The Commissioner,Trade Tax, U.P., Lucknow

Opposite Party :- M/S Hindustan Refrigeration Store

Counsel for Applicant :- S.C.

Hon'ble Surya Prakash Kesarwani,J.

Heard Sri B.K. Pandey, learned Standing Counsel for the applicant.

Admit on the following question of law:

"(i) Whether on the facts and in the circumstances of the case Trade Tax Tribunal was legally justified in  holding Anhydrous ammonia as chemical instead of holding taxable in the entry of oxygen and other gases ?"

Issue notice to the respondent returnable at an early date.

Steps be taken within a week by speed/ registered post.

List after expiry of four weeks.

Order Date :- 5.8.2014/Mukesh

(Surya Prakash Kesarwani,J. )