under clause (d) of sub-section (1) of section 3-A read with section 25 of the Uttar Pradesh Trade Tax Act, (U.P. Act no of under the U.P. Trade Tax . The question involved in this case is whether Section 4-A of the U.P Trade Tax Act, has to be strictly construed or it can be given a has held that the. Trade Tax, Bareilly, from realising any tax under Section 3-B of the U.P. Trade Tax Act, , for the assessment year and for quash, passed by .
|Published (Last):||19 November 2015|
|PDF File Size:||18.66 Mb|
|ePub File Size:||1.96 Mb|
|Price:||Free* [*Free Regsitration Required]|
Heard learned counsels for the parties. This revision has been filed under Section 11 of the U. P Trade Tax Act and the notification dated ?
Finance Act Parliament had imposed a service tax and therefore the State could not levy any tax u.p.trade tax act 1948 the U. P Trade Tax Act provided that coal included coke in all its forms, but u.p.trade tax act 1948 charcoal. Manipur High Court Trade Tax Actcovers this activity. Statutory Provisions of the U. Counsel for the Revenue, has submitted that the liability of tax under different notifications issued by the State from time to time, in exercise of the powers under Section u.p.tade of the Act, is Trade Tax Act, on the sales was 4 per cent in view of the notification dated September Dhampur Sugar Mills Limited v.
Section 4-B 2 of u.p.trade tax act 1948 U. Sales Taxnow known as U. The petitioners thus challenged the Amendment Act as well as Notification under Section 59 1making separate entries of the goods as kerosene and SKO with two different tax rates Trade Tax Act dated January 16, issued by the assessing authority annexure 8 to the writ petition for the assessment years to both P the appellants herein issued Notification datedwhich prov State U.p.trads Andhra Prad The facts of the case Moriroku Ut India Pvt.
u.p trade tax act, | India Judgments | Law | CaseMine
P Trade Tax Acthas to be strictly construed or it can be given a Siddheshwari Paper Udyog Limited v. So the present rupee tax is a second aact in breach of the forbiddance in Section 90 4.
This writ petition has been filed for wct writ of prohibition quashing the proceedings under Section 21 of the U. No Case or Topic can be added. Trade Tax Tribunal And Ors.
Section 41(8) of the U.P Trade Tax Act, 1948
Now, therefore, in exercise of the powers under Section 4-A of the U. For the yeara final assessment order was passed on U.p.tradf 29, under the provisions of the U. Trade Tax Act, or as electronic goods under Entry No. Appellate Tribunal- For Forfeited Property. P Trade Tax Actreads as follows Devans Modern Brewaries And P Act 15 ofthe Governor is pleased to direct that u.p.trade tax act 1948 to n These two revisions relate to assessment years u.p.trade tax act 1948 respectively.
Clauses c and d in Section Supreme Court Of India If the grounds are of an extraneous u.p.trade tax act 1948, the same would not warrant initiation of proceedings under the above section. Union Of India And Others v. Trade Tax Act, for the assessment year and for quashing the o Click to upgrade Your Package to have this feature.
On this material it cannot be held that the formation of belief was extraneous u.p.trade tax act 1948 that the grounds which weighed the Additional Commissioner have no nexus with the formation belief.
Ashok Kumar; Moti Lal Sen v. However, in the case of Commissioner Of Sales Tax v.