2005 (3) TMI 789

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.... Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 23rd August, 2002 relating to the Assessment Year 1998-99. 2. Short question involved in the present revision is whether paneer and chena are excluded from the Entry 40 of the notification no. ST-7038/X(23)/83-U.P. Act XV/48-Order-85, dated 31st January, 1985. Tribunal relied upo....

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....ding Counsel submitted that chena and paneer are, one and the same item. He submitted that where the chena is given shape, it is commonly called as paneer. He submitted that the paneer has been held as soft cheese and held excluded from the milk product under the notification no. 7038, dated 31st January, 1985 by this Court in the case of Garhwal Paneer Bhandar, Ghaziabadv. Commissioner of Trade T....

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....he Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) and in supersession of all previous notifications issued under aforesaid Clause (a) of Section 4, the Governor is pleased to exempt, with effect from 1st February, 1985, the goods mentioned in cloumn 2 of Schedule "hereunder from payment of tax under the said Act of 1948, subject to the conditions, if any, specified in column 3 th....