The Commissioner,Trade Tax, ... vs M/S Hindustan Refrigeration ...
2014 Latest Caselaw 8125 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 7
 

 
Case :- SALES/TRADE TAX REVISION No. - 524 of 2014
 

 
Applicant :- The Commissioner,Trade Tax, U.P., Lucknow
 
Opposite Party :- M/S Hindustan Refrigeration Store
 
Counsel for Applicant :- S.C.
 

 
Hon'ble Suneet Kumar,J.

This revision has been filed against the order dated 28.4.2009 passed by Commercial Tax Tribunal, Noida  Bench, Noida in Special Appeal No. 289 of 2008 (2002-03). The question of law is as follows:

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?

The Tribunal being the last forum has recorded the finding of fact and has held that the ammonia is a chemical but has also held a sale of Rs. 7810024/- on 4% rate on the N-hydrous ammonia tobe  incorrect based on the expert opinion.

The court is not inclined to interfere with the same. The revision is accordingly dismissed.

Order Date :- 7.11.2014

SKS