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2025 (1) TMI 1559

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....ima Singh, Adv., Ms. Sthavi Ashtana, Adv. For the Respondent(s) : Mr. Arvind Datar, Sr. Adv., Mr. Manish K. Bishnoi, AOR, Mr. Narinder K Verma, Adv., Mr. Khubaib Shakeel, Adv. ORDER PER 1. The revenue is in appeal against the Judgment and Order passed by the High Court of Judicature at Allahabad, Lucknow Bench dated 2-8-2024 in Sales/Trade Tax Revision No.21 of 2021, by which the Revision App....

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....from the Cane Purchase Centre to the Factory Gate was provided, while by Notification dated 10.08.2017. Benefit for concessional rate of tax was provided to all the industrial units for the purpose of manufacture of taxable goods. Clearly even if the revisionist has received benefit under the Notification dated 07.12.2019 he cannot be denied the benefits under Notification dated 10.08.2017 inasmuc....

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....cussions, this Court is of the considered view that Commissioner, Commercial Tax as well as Commercial Tax Tribunal both have erred, in interpreting the provisions of Notification dated 10.08.2017, according this Court is of the considered view that the revisionist clearly falls within the ambit of provisions contained in the aforesaid notification and was entitled to the benefit for purchase of d....