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2005 (8) TMI 361
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.... Pandey, Kamlendra Mishra, Rajeev Kumar Dubey and Ms. Rashmi Singh, Advocate, with her), for the respondent. B.S. Banthia, Advocate, for the appellant. -------------------------------------------------- ORDER This appeal is against the judgment dated 17th May, 1999 passed by the Allahabad High Court. 2.. Briefly stated the facts are as follows: The app....
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....unal. The Trade Tax Tribunal held that there was force in the submission that the committee should have given an opportunity of hearing to the appellant. However, it refused to interfere on the ground that admittedly the appellant's unit was on land in respect of which the appellant only had a registered agreement to sell. The Tribunal held that to avail of the exemption both land and building ....
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....lable. 6.. After this appeal was admitted, a conflict between the decisions of this Court in the case of State Level Committee v. Morgardshammar India Ltd. reported in See [1996] 101 STC 1. (1996) 1 SCC 108 and in the case of Commissioner of Sales Tax v. Industrial Coal Enterprises reported in See [1999] 114 STC 365. (1999) 2 SCC 607 was noticed. The matter was thus referred to a 3-Judge Bench ....
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....was owned by the appellant. 8.. The appellant claims that they own the building. On behalf of the respondent it is stated that this question has not been looked into and therefore at this stage it is not possible to state whether or not the building was owned by the appellant. Further the other points on which exemption had been denied will also require looking into. 9.. The Committee has no....