Court No. - 1
Case :- SALES/TRADE TAX REVISION No. - 1741 of 2007 Revisionist :- M/S Kisan Sahkari Chini Mills Ltd. Opposite Party :- Commissioner Trade Tax Counsel for Revisionist :- Shakeel Ahmad Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Heard Shri Shakeel Ahmad, learned counsel for the applicant-assessee and Shri B.K. Pandey, learned counsel for the revenue.
2. Present revision has been filed by the assessee against the order of the Trade Tax Tribunal, Saharanpur dated 27.09.2007 in Second Appeal No. 230 of 2006 for A.Y. 2003-04 (U.P.).
3. The revision has been pressed on the following questions of law:
"A. Whether on the facts and circumstances of the case, the supply of cement and iron to contractors for construction of Mills building and adjusted at the time of payment to them be termed as sale?
B. Whether on the facts and circumstances of the case, the Tribunal was justified in confirming the addition on alleged sale of diesel whereas the diesel was never sold by the dealer both U.P. purchased and imported?
C. Whether upon the facts and circumstances of the case, the imposition of tax on purchases made from unregistered dealers can be subjected to tax within the meaning of Section 3 AAAA of the U.P. Trade Tax Act; despite the disclosed production has been accepted by the assessing authority?
D. Whether upon the facts and circumstances of the case, the Tribunal was justified in confirming the addition made due to non-submission of form 3B of the Act whereas no opportunity and time was granted by the Assessing Officer to submit the same?"
4. The aforesaid questions of law are common to the questions of law raised in Sales/Trade Tax Revision No. 1740 of 2007 (M/s. Kisan Sahkari Chini Mills Ltd. Vs. Commissioner of Trade Tax) for A.Y. 2002-03 (U.P.), which has been dismissed today (31.07.2019) by a separate order.
5. In view of the facts and circumstances being common in both the revisions, the present revision is also decided in the same terms and conditions and the questions of law are also answered similarly.
6. The revision is accordingly dismissed.
Order Date :- 31.7.2019 AHA