2013 (4) TMI 378

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....rd Shri Sanjiv Shankdhar, learned counsel for the revisionist, Shri Raj Priya Srivastava, learned counsel for the respondent and perused the record. With the consent of the parties who are present today, the revision in question is disposed of finally at the admission stage. Facts in brief of the present case are that the controversy involved in the present case relates to the assessment yea....

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.... In view of the abovesaid factual background, the present revision under Section 11 (1) of the U.P. Trade Tax Act 1948 (Formerly known as U.P. Sales Tax Act, 1948) has been filed by the Commissioner, Commercial Trade Tax, Lucknow. Learned counsel for the revisionist submits that the controversy involved in the present case is squarely covered by judgment and order dated 12.12.2012 passed by ....

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....a, learned counsel for the assessees. After hearing both the parties and on perusal of the record, it appears that during the assessment years under consideration, each assessee was engaged in the processing and sale of rice. For this purpose, the assessees had purchased the paddy from the farmers. The Joint Commissioner, while using his power under Section 10-B of the Trade Tax Act has levied ....

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....stances of the case, it appears that the notification (supra) is in favour of the assessees, where it was mentioned that no tax is leviable on the purchase of paddy. The observations made by the Hon'ble Apex Court was already distinguished in the impugned orders and the same appears reasonable. In view of above, there is no reason to interfere with the impugned orders passed by the Tribunal and....