This revision has been filed by the assessee for the assessment year 1994-95(Central) against the order of the Tribunal dated 27.5.2002. The questions of law referred to are hereunder:-
(i) Whether the Trade Tax Tribunal was not justified in levying the tax on the cattle feed by overlooking the circular dated 5.10.1994 issued by the Commissioner Trade Tax, U.P. itself and the decision of Hon'ble the Apex Court in the case of Commissioner Sales Tax Vs. Ram Chandra Asha Ram, reported in (2001-123 S.T.C. page 415) ?
(ii) Whether in view of the decision of the Commissioner Sales Tax vs. Singhal Trading Co., reported in 1993 S.T.I. (Allahabad High Court) page 527 at page 528 para 5, the decision in the case of Cattle Feed Plant PCDF, Meerut was only per-incuriam ?
(iii) Whether in view of the subsequent decision given by Hon'ble the Apex Court, reported in 123 S.T.C. page 415, the Trade Tax Tribunal was not justified in relying upon the Hon'ble Single Judge Judgment of this Hon'ble Court regarding the scope of the entry of 'cattle fodder' used in the notification dated 5.6.1985 issued u/s 4 of the U.P. Trade Tax Act ?
(iv) Whether the Deputy Commissioner (Appeals) having considered the ingredients, user and importance of the cattle feed, the Trade Tax Tribunal was not justified in reversing the judgement of the Deputy Commissioner (Appeals) without reversing/setting aside the findings recorded by the Deputy Commissioner (Appeals) ?
(v) Whether, in any view of the matter, the cattle feed is not liable to tax being exempted from payment of tax u/s 4 of U.P. Trade Tax Act ?
The Product in this case is cattle feed. This Court had earlier held that the cattle feed was to be exempted from tax. However, the tax was exempted only up to the 30th of September, 1994 as w.e.f. 1st of October, 1994 a Notification has been issued by which 4% tax has been imposed on cattle feed and the Poltry.
In view of the above, the revision is partly allowed. The assessee is exempted from taxe of cattle feed up to the 30th of September, 1994.
Order Date :- 13.1.2010 S.P.