The Commissioner, Commercial Tax U.P. vs S/S Hindustan Aeronautics Ltd.
2023 Latest Caselaw 34730 ALL

Allahabad High Court

The Commissioner, Commercial Tax U.P. vs S/S Hindustan Aeronautics Ltd. on 11 December, 2023

Author: Ajay Bhanot

Bench: Ajay Bhanot

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2023:AHC:234100
 
Court No. - 37
 

 
Case :- SALES/TRADE TAX REVISION No. - 120 of 2023
 

 
Revisionist :- The Commissioner, Commercial Tax U.P.
 
Opposite Party :- S/S Hindustan Aeronautics Ltd.
 
Counsel for Revisionist :- C.S.C.
 
Counsel for Opposite Party :- Diptiman Singh
 

 
Hon'ble Ajay Bhanot,J.
 

The tribunal under the order impugned, after referring to identical transactions of the same assessee in the previous years, recorded that the supply of the parts used in overhauling and repairing cannot be deemed to be sale. Similarly, it has been held that the assessee has wrongly been assessed.

The finding recorded by the Tribunal are sought to be assailed by means of the present revision filed by the department. However, it is fairly stated that the findings recorded by the tribunal have been affirmed by this Court with the dismissal of the revision filed by the department in respect of earlier years.

The case is covered by the judgment rendered by this Court in Sales/Trade Tax Revision Defective No. 544 of 1998 (The Commissioner, Trade Tax, U.P. Lucknow vs. S/S Hindustan Aeronautics Ltd. Kanpur). For the same reasons, the present revision is also dismissed.

Order Date :- 11.12.2023

Vandit