Used oil before and after cleaning is same taxable commodity under 'all kind of oil' taxed 4% Section 3AAAA The SC dismissed the appeal and upheld the HC's ruling that used oil before and after cleaning is the same commodity and falls under the entry 'all kind ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Used oil before and after cleaning is same taxable commodity under "all kind of oil" taxed 4% Section 3AAAA
The SC dismissed the appeal and upheld the HC's ruling that used oil before and after cleaning is the same commodity and falls under the entry "all kind of oil including used oil," taxable at 4% under the relevant notification. The Court found no reason to disturb the HC's conclusion that the provisions of Section 3AAAA, as it stood prior to the 1998 amendment, were inapplicable. The HC orders in the trade tax revisions were therefore affirmed.
The Supreme Court, after hearing counsel for the appellant (Revenue) and on perusal of the record, found "no good ground to interfere with the common impugned order" of the High Court of Judicature at Allahabad in Trade Tax Revision Nos. 429/2002 and 161 of 2002. The Civil Appeals are "dismissed." Pending applications, if any, "stand disposed of." The Court's reasoning is limited to the conclusion that the High Court's order requires no interference on the materials before it, leading to dismissal of the appeals and final disposal of ancillary applications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
