M/S Acc Ltd. vs Commissioner Of Commercial Tax ...
2023 Latest Caselaw 1360 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 383 of 2010
 

 
Revisionist :- M/S Acc Ltd.
 
Opposite Party :- Commissioner Of Commercial Tax Lko.
 
Counsel for Revisionist :- S.D. Singh
 
Counsel for Opposite Party :- C.S.C.
 

 
Hon'ble Rohit Ranjan Agarwal,J.

On 05.01.2023, notice upon the assessee was deemed sufficient. The matter has come up today but no one has put in appearance on behalf of revisionist.

I have heard learned Standing Counsel for the State and perused the material on record.

On 27.05.2010, the revision was admitted on following question of law:-

"1- Whether, the definition of value of goods under section 2(h) of the U.P. Tax on Entry of Goods into local Area Act, 2007 is applicable and enforceable for the AY 2004-05?

2- Whether at any rate, in absence of any evidence of applicant having charged an amount towards freight, loading or unloading charges, the same could be added to the turn over for the purposes of Entry Tax?"

The assessee is a company incorporated under the provisions of the Companies Act, 1956 and is engaged in the business of manufacturing and sale of cement. The dispute relates to the assessment year 2004-05. The assessing authority vide judgment and order dated 14.02.2008 held that provisions of U.P. Trade Tax on entry of goods into the Local Area Act, 2007 came into effect from 01.01.1999 and the assessee was liable to pay entry tax on freight and cement for the entire assessment year. Against the assessment order, first appeal was preferred which was dismissed on 27.12.2008. The assessee thereafter filed second appeal before the Tribunal which was dismissed vide order dated 23.04.2010. Hence, the present revision.

From perusal of the order of the Tribunal and after hearing the learned Standing Counsel, this Court finds that no interference is required in the order of the Tribunal as the value of goods under Section 2(h) of the Act of 2007 includes not the value of cement but also the freight and the assessing authority as well as the Tribunal has rightly passed the order which needs no interference by this Court.

The revision is devoid of merits and is hereby dismissed.

The question of law as framed above stands answered against the assessee and in favour of the revenue.

Order Date :- 12.1.2023

V.S.Singh