Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 452 of 2009 Revisionist :- M/S Net Work Ltd.
Opposite Party :- Commissioner Commercial Tax Counsel for Revisionist :- Nishant Mishra Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Heard Shri Nishant Mishra, learned counsel for the assessee and Shri B.K. Pandey, learned Standing Counsel for the revenue.
2. Present revision has been filed by the assessee against the order of the Full Bench of the Commercial Tax Tribunal, Ghaziabad dated 20.02.2009 passed in Second Appeal No. 363 of 2004 for A.Y. 1995-96 (central). By that order, the Tribunal has dismissed the appeal filed by the assessee and confirmed the demand of additional tax under Section 3-E of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act').
3. The present revision has been pressed on the following question of law:
"Whether inter-state sales of Electronic goods affected by the applicant are liable to tax under notification no. 2473 dated 10.10.95 issued under Section 8(5) or under Section 8(2A) of the Central Act?"
4. The moot question to be considered is whether notification no. 2473 dated 10.10.1995 would be applicable in the present case.
5. At the outset, it has been fairly stated by learned counsel for the assessee that the controversy has been squarely dealt with and answered by a Division Bench of this Court in M/s. Samtel Color Limited Vs. Assistant Commissioner (Assessment) & Anr., 2010 UPTC 361, wherein, considering the same notification, it was held that the same was referable only to inter-state sales and purchases, falling under sub-section (2) of Section 8 of the Central Sales Tax Act, 1956 and it did not cover inter-state sales and purchases falling under Section 8(2- A) of the said Act.
6. That being the ratio and the decision of the Division Bench, the question of law as noted above is answered accordingly, i.e. in favour of the revenue and against the assessee.
7. The revision is dismissed.
Order Date :- 30.9.2019 AHA