2011 (7) TMI 1072

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....y, C.S.C., for the respondent JUDGMENT This trade tax revision has been filed by the assessee against the order of the Trade Tax Tribunal passed in Second Appeal No. 88 of 1998. The second appeal was directed against the order of the Deputy Commissioner (Appeals), Trade Tax, Allahabad, wherein it was held that since the transaction was covered by section 6(2) of the Central Sales Tax Act, th....

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....oid. The second appeal of the Department has been accordingly allowed. Challenging the order so passed counsel for the assessee submits that if there is an alleged breach of terms and conditions of contract between the assessee and the Ganga Pollution Control Unit, the same has absolutely no bearing on the exemption as provided under section 6(2) of the Central Sales Tax Act. He explains that s....

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....section 34 of the U.P. Trade Tax Act, 1948, had no application in the facts of the case. I have heard learned counsel for the parties and have gone through the records of the present writ petition. The issue as to whether the assessee was entitled to exemption from tax in the facts of the case on record had to be examined by the Tribunal with reference to the satisfaction of the conditions m....

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....sement being held as violative of any public policy so as to declare the transfer by endorsement as void under section 23 of the Contract Act. Consequently the findings recorded to that extent are unsustainable. Counsel for the assessee is justified in contending that section 34 of the Trade Tax Act has no application in the facts of the case as it applies to moveable properties only. This c....