2012 (11) TMI 1043

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....ent : Sanjeev Sankdhar, C.S.C., DR. SATISH CHANDRA J.-All the revisions have been filed under section 11 of the U.P. Trade Tax Act, 1948 against the consolidated order dated November 9, 2009 passed by the Commercial Taxes Tribunal, Lucknow in Second Appeal Nos. 127, 125; and 126 of 2008 pertaining to the entry tax for the assessment years mentioned above. The brief facts of the case are that th....

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....which were purchased by the revisionist for establishing the telephone exchange and providing the telephone services, came to the clutches of the assessing officer, who had levied two per cent entry tax. The order of the assessing officer was confirmed not only by the first appellate authority but also by the Tribunal vide its impugned order. Not being satisfied, the assessee-revisionist has filed....

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.... covered in the head of "machinery or its parts" and as such are not liable to attract entry tax. Some of the items, in particular, could not in any case be treated as machinery. The value of most of the individual items is less than 10 lacs and as such no entry tax can be levied on such items. He also submits that the lower authorities have wrongly rejected the claim of the assessee. Lastly, he m....

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....the value of the goods during the assessment year under consideration is more than ten lacs and is subject to entry tax. Regarding the submission of the learned counsel that the assessee is not engaged in manufacturing and sale of any item, so entry tax is not leviable, it is stated that in the case of Siemens Ltd. v. Commercial Tax Officer (Int.), Bangalore [1999] 114 STC 35 (Karn); [1999] 15 NT....