TaxTMI 
TaxTMI 
2020 (4) TMI 237
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....ax Tribunal, as such, they are being decided by this common judgment and order. 2. Heard Sri Yogesh Chandra Srivastava, learned counsel for the revisionists as well as Sri Rohit Nandan Shukla for the respondent. 3. The revisionists by means of instant revision have assailed the order of Commercial Tax Tribunal dated 26.2.2014 wherein the appeal preferred by the revisionists has been rejected and the first appellate order dated 5.8.2011 has been upheld. 4. It has been submitted by counsel for the revisionists that the revisionists are public limited company which have its duly registered office at Resham Bhawan, Mumbai but its principal place of business in the State of U. P. is at Lucknow. He has further submitted that the revision....
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....ing intra-State transaction is liable to be taxed under U. P. Trade Tax Act and accordingly they have assessed the revisionist to tax. 7. The revisionists have assailed the order passed by the assessing authority before the first appellate authority who has affirmed the order of the assessing authority and subsequently even the Tribunal after considering the orders passed by the authorities below as well as the arguments raised by the petitioner has rejected the second appeal which has been impugned by the revisionist in the present revision. 8. The following questions of law arise for determination:- "(2) Whether the applicant having appointed various persons as its agent/contractor to provide foundation seeds to the farmers....
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....; one set of transaction related to procurement of grains/seeds/paddy from the farmers and the second transaction is with regard to transmission of the said seeds so procured from the farmers to their unit at Kota. It was of the considered opinion that first set of transaction culminates when seeds are purchased from the farmers which is taxable within the State of U. P. and, therefore, the order passed by the assessing authority is just, reasonable and within the parameter of U. P. Trade Tax Act. 11. It was further held that second transaction relates to sending of the goods from State of U. P. to Kota which amounts to inter State transfer which is rightly beyond the realm of taxation under U. P. Trade Tax Act on which no tax has been l....
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....n of price to be paid to the growers has been given. In clause 13 it has been clearly mentioned that 90 per cent advance payment has to be made to the growers within fifteen days from the date of receipt of produce at the processing plant and balance was to be paid after receipt of certification of the quality of seeds. 16. In the present case we are concerned only with the procurement of seeds/grains/paddy purchased from the farmers by the assessee. Undoubtedly, from a perusal of the record as well as various documents annexed by the revisionist it is clear that procurement of such seeds is taxable within the State of U. P. It has been admitted that the farmers are paid 90 percent of the price at the stage of when the said transactio....