Ref: Civil Misc. Delay Condonation Application
1. Heard Sri B.K. Pandey, learned Standing Counsel for the applicant.
2. This revision has been filed beyond 1 days of limitation along with delay condoanation application and affidavit explaining the delay.
3. Cause shown is sufficient.
4. Delay Condonation application is allowed. Order Date :- 11.8.2014 Mukesh (Surya Prakash Kesarwani,J. ) Court No. - 4 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 69 of 2014 Applicant :- The Commissioner Commercial Tax Opposite Party :- M/S Prem Prakash Gupta & Brothers Counsel for Applicant :- S.C.
Hon'ble Surya Prakash Kesarwani,J.
Ref: Civil Misc. Amendment Application
1. Heard Sri B.K.Pandey, learned Standing Counsel for the applicant.
2. Amendment application is allowed.
3. Let necessary amendment be incorporated within a week. Order Date :- 11.8.2014 Mukesh (Surya Prakash Kesarwani,J. ) Court No. - 4 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 69 of 2014 Applicant :- The Commissioner Commercial Tax Opposite Party :- M/S Prem Prakash Gupta & Brothers Counsel for Applicant :- S.C.
Hon'ble Surya Prakash Kesarwani,J.
1. Heard Sri B.K.Pandey, learned Standing Counsel for the applicant.
2. Admit on the following questions of law :
(i) Whether on the facts and in the circumstances of the case the Commercial Tax Tribunal as well as first appellate authority were legally justified in allowing the benefit of I.T.C. on the purchase made from unregistered farmers on which no tax has been paid by the opposite party dealer on these purchases ?
(ii) Whether on the facts and in the circumstances of the case authorities below was legally justified in holding the goods produced namely Ethanol, Leena Loom, Tarpene Essential Oil, and its derivatives are liable to tax as unclassified commodity in schedule -V of U.P. Value Added Tax Act ?
3. Issue notice to the respondents returnable at an early date.
4. Steps be taken within a week by registered/speed post.
5. List after expiry of four weeks.
Order Date :- 11.8.2014 Mukesh (Surya Prakash Kesarwani,J. )