2013 (4) TMI 404

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....njiv Shankdhar, learned counsel for the revisionist, Mohd. Haneef, 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 year 1999-00 and for the s....

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....al background, the present revision under Section 11 (1) of the U.P. Trade 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 this Court in Trade Tax Revision Defective No.127 of 2011 assessment year 1999....

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....ssessee 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 the purchase tax on the purchase of paddy by following the observations made by the Hon'ble Apex Court in the case of M/s. Moga Rice Mills & Ors. vs. State of Haryana and ot....

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....ervations 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 the same are hereby sustained along with the reasons mentioned therein. In the result, all the revisions filed by the Department have no merits and same are hereby dismi....