2025 (9) TMI 869 - SCH - VAT / Sales Tax

Used oil before and after cleaning is same taxable commodity under 'all kind of oil' taxed 4% Section 3AAAA

Commissioner of Trade Tax Up Versus M/s. Universal Biscos Oil Products Th. Its Partner Smt Urmila Kanaudia.

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 ... Manufacture - Cleaning of used oil - classification - rate of sales tax - it was held by High Court that 'The old mobil oil before cleaning and mobil oil after cleaning remained same and was covered under the entry of 'All kind of oil including used oil' liable to tax @ 4% under the Notification No. ST-II-5785/X-10(1)-80-U.P. Act XV-48-Order-81 dated 7-9-1981 at the point of manufacturer or importer, therefore, the provisions of Section 3AAAA of the Act prior to amendment in the 1998 was inapplicable.' HELD THAT:- There are no good ground to interfere with the common impugned order passed by the High Court of Judicature at Allahabad in Trade Tax Revision Nos. 429/2002 and 161 of 2002 respectively. Appeal dismissed. 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.