Court No. - 7
Case :- SALES/TRADE TAX REVISION No. - 231 of 2008 Applicant :- The Baghpat Co-Operative Sugar Mills Ltd. Thru' Manager Opposite Party :- The Commissioner Of Trade Tax, U.P. Lucknow Counsel for Applicant :- Piyush Agrawal Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Piyush Agrawal, learned counsel for the applicant and V.K. Pandey, learned Standing Counsel for the State.
2. The present revision pertains to assessment year 2000-01 (U.P.). The dispute involved pertains to tax imposed on diesel supplied by the assessee to its transporters for the purpose of running of trucks to transport sugarcane from the cane purchase centres to the factory.
3. Learned counsel for the applicant submits that though specific ground of appeal had been raised before the Tribunal and the same had also been pressed as is apparent from bare perusal of the written argument, a copy of which has been annexed with the present revision, the Tribunal has erred in not deciding that issue yet confirming the order of the first appellate authority.
4. Bare perusal of the memo of appeal and the written submission along with the impugned order does suggest that the submission advanced is correct. Inasmuch as the Tribunal appears to have accepted the written submission on record it should have either dealt with the contentions raised therein or it should have recorded reason/s why the contention raised in the written arguments was not being decided.
5. No useful purpose would be served in keeping the present revision pending any further since no decision has been made by the Tribunal on merits of the contention referred to by learned counsel for the applicant.
6. Presently, the order dated 07.11.2007 passed by the Trade Tax Tribunal in Second Appeal No. 438 of 2003 is set aside only to the extent it seeks to affirm the order of the lower appellate authority on the issue of taxability of diesel supplied to the transporters. The matter is thus remitted to the Tribunal to decide this issue afresh strictly in accordance with law as expeditiously as possible.
7. The present revision is thus disposed of.
Order Date :- 29.10.2018 Abhilash