2018 (5) TMI 463

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....ted under Section 3-B of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') with respect to diesel oil purchased and allegedly consumed during the period no manufacturing activity was being carried on in the manufacturing unit. In Revision No.133 of 2018 and 132 of 2018 (A.Y. 2007-08) involved an additional question with respect to tax on sale of bagasse produced out of sugarcane on which no purchase tax under Section 13 of U.P. sugarcane (Purchase Tax) Act, 1961 (hereinafter referred to as 'the Act 1961') was paid, is involved. Briefly stated facts of the present case are that the assessee is engaged in manufacture and sale of sugar and bagasse etc. During the assessment year in question it possessed ....

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..... Now the assessee has filed the present revisions to challenge the order of the Tribunal. Sri Piyush Agrawal learned counsel for the assessee submits that there was no liability to tax on diesel oil inasmuch as the diesel oil was used in maintenance of machine during the period when manufacturing activity was closed. There was no liability to tax on bagasse in view of law laid down by this Court in M/s. Dhampur Sugar Mills Limited, Dhampur, Bijnor Vs. Commissioner of Sales Tax, 1996 U.P.T.C. 184. Learned standing counsel supports the impugned order of the Tribunal. I have carefully considered the submissions of learned counsels for the parties. It is admitted to the assessee that during the period when the manufacturing activit....

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....ntention of the assessee before this Court is based on the judgment of learned single judge in M/s. Dhampur Sugar Mills Limited, Dhampur, Bijnor (supra) (paras 23 and 24) which is reproduced below: "23. Section 13 of U.P. Sugarcane (Purchase Tax) Act, 1961 reads as follows: 13. No sale or purchase tax under any other Uttar Pradesh Act shall be payable in respect of any transaction of sale or purchase of sugarcane in respect of which a tax is payable under this Act, anything contained in the U.P. Sales Tax Act, 1948 to the contrary notwithstanding." 24. It is clear from bare provisions of Section 13 that U.P. Sales Tax Act does not apply to sugarcane and no tax either on sale or purchase of sugarcane is exigible un....