2019 (4) TMI 1060

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the aspect of the matter that the liability of tax attains finality only after the judgment of this Hon'ble High Court dated 24.09.2005? (B) Whether the Trade Tax Tribunal was legally justified in not accepting the contention of the applicant with regard to the claim of bonafide dispute? (C) Whether liability of interest can be imposed only because this Hon'ble High Court has held that "Unriped Imli in common parlance never treated and known as green vegetable, it is not used as a meal"?. (D) Whether the turnover of the 'kachhi imli" can be said to be admitted turnover of the applicant by any stretch of imagination? Brief facts of the case are that the revisionist is a proprietorship concern regis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order passed by the first appellate authority has been set aside. Against the order of the Tribunal dated 23.06.1998, the Commissioner of Trade Tax Act, U.P. has preferred a revision petition before this Court which was allowed by this Court vide the judgment and order dated 24.09.2005 and this Court has held that 'unriped Imli' in common parlance never treated as green vegetables and is not used as a meal. After the order passed by this Court in Sales/Trade Tax Revision No.415 of 1998 decided on 24.09.2005, the assessing authority has initiated the proceedings under Section 8(1) of the Trade Tax Act. To consider the issue involved in the instant case, the provision of Section 8(1) of U.P. Trade Tax Act, 1948 is to be loo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity. However, the assessing authority has passed an order by which he has imposed the liability of interest against the revisionist. Against the recovery initiated by the department to recover the interest, the revisionist has approached the Joint Commissioner (Appeal) and the Joint Commissioner (Appeal) vide the order dated 24.04.2017 has directed the revisionist to deposit the entire tax plus interest. Aggrieved by the order of the first appellate authority, the appeal has been filed before the Tribunal which was rejected by the Tribunal vide its impugned order dated 07.12.2017. Hence this revision. The contention of learned counsel for the revisionist is that all the purchases were affected by the revisionist are from the vegeta....