2008 (6) TMI 562

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Raising a short controversy, the present revision has been filed under section 58 of the U.P. Value Added Tax Act, 2008. The facts are not much in dispute. The case of the applicant is that he has despatched cotton lungis from Delhi to unregistered dealers, namely, Mahabir Hand Loom, Alankar Lungi Center and Crescent Lungi Company, Manuath Bhanjan, District Azamgarh, U.P. through G.R. No. 876515....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....who passed the order for seizing the goods on January 23, 2008. Feeling aggrieved by the said order, the applicant approached the Deputy Commissioner, Sahayata Kendra, Commercial Tax, for releasing the goods. The application filed before the Deputy Commissioner, Sahayata Kendra, Commercial Tax was rejected by order dated February 5, 2008 and the said order has been confirmed in further appeal by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t all under the U.P. Value Added Tax Act?" The contention of the learned counsel for the applicant is that the commodity in question is not taxable under the said Act and it was found so by the Deputy Commissioner, Sahayata Kendra Commercial Tax, Mohan Nagar, Ghaziabad earlier under order dated March 17, 2008, annexure 8 to the affidavit. In the said order it has been held that under the ent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax is four per cent. The learned counsel for the applicant has placed reliance upon an order of the Commissioner of Commercial Tax given under section 59 of the Act wherein the Commissioner has opined that power-loom lungi is a nontaxable item. A copy of the said order has been annexed along with the affidavit. Looking at the nature of the controversy involved, it is desirable that the goods i....