2008 (7) TMI 927

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....revisions were heard together and are being disposed of by a common order as learned counsel for the parties have jointly agreed that identical controversy is involved in all the revisions. The dealer-opposite party deals in a business of manufacture and sale of shampoo. In view of the Notification No. 7073 dated January 31, 1985 the dealer-opposite party claimed exemption on its turnover of Cent....

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....nce upon the circulars, mentioned in the orders issued by the Commissioner granting exemption to such dealers issued under the Central Sales Tax Act, 1956 also, whose turnover is exempt being an institution under the Khadi and Village Industries Board, U.P. Challenging the legality and validity of the said order the present revisions have been filed. In T.T.R. No. 387 of 2000 which was considered....

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....[1995] 96 STC 355; [1995] UPTC 609? Considered the respective submissions of the learned counsel for the parties and perused the record. The learned standing counsel submits that in view of section 8(2A) of the Central Sales Tax Act, 1956 the goods in question being not generally exempt under the U. P. Trade Tax Act, 1948 the Tribunal was legally incorrect to grant exemption in respect of Central ....

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.... These circulars were matter of consideration by a learned single judge of this court in Commissioner, Trade Tax, U.P., Lucknow v. Bhartya Charmodhyog Sangh [2008] 16 VST 67; [2007] 33 NTN 340. It has been held that in view of the law as laid down by the apex court that though the circulars may be contrary to the statute, it is not open to the Commissioner of Trade Tax to contend that the circular....