2014 (2) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rat Ji Agarwal For the Respondent : C.S.C. ORDER As the controversy involved in both the revisions is identical, the same is being decided by a common judgment and order treating the Sales/Trade Tax Revision No.543 of 2010 as a leading case. This revision has been filed by an assessee for the Assessment Year 2005-2006 against an order of the Tribunal dated 16.4.2010. Two questions have been ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tax was paid @ 5%. Accordingly, in view of Notification no.1307 dated 28.4.2005 no State Development Tax is leviable in view of clause (3) of the Notification dated 28.4.2005 ?" The facts of the case are that the revisionist purchases paper, which is taxable under Notification no.730 dated 7.3.2005 @ 5% under Section 3A(1) of U.P.Trade Tax Act. The papers, which were purchased by the revisionist ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....passed by the assessing authority under Section 9 of the Act the revisionist filed an appeal. The appeal was heard and dismissed on 31.7.2009. The revisionist thereafter filed a second appeal under Section 10 and the Tribunal too dismissed the appeal on 16.4.2010. It is this order, which is being assailed in question no.1. Learned Counsel for the revisionist has argued that the mere cutting of pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be manufacture as the identity or the use of the commodity does not change. Having heard learned Counsels on both side and having perused the material on record, it is clear that the view of the Tribunal is mistaken, insofar as the first question is concerned, because the law insofar as the definition of manufacture is well settled for decades. Reliance is also placed on Union of India Vs. De....