Single judge order dismissing a trade tax revision seeking to challenge an entry tax order. The court followed its own prior judgment in a similar case involving the same applicant.
Instant revision petition is dismissed and the appealed order is affirmed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Court No. - 5
Case :- SALES/TRADE TAX REVISION No. - 111 of 2019
Applicant :- M/S Bharat Sanchar Nigam Limited Opposite Party :- Commissioner Trade Tax Counsel for Applicant :- B.K.Singh Raghuvanshi Counsel for Opposite Party :- C.S.C.
Hon'ble Ashok Kumar,J.
Heard Sri B.K.S. Raghuvanshi, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel.
By means of the present revision filed under Section 58 of U.P. Vat Act, 2008 the revisionist- Bharat Sanchar Nigam Limited, Ghaziabad has challenged the order of the Commercial Tax Tribunal passed in Second Appeal No. 63 of 2012 (assessment year 2002-03)- under Section 21 read with Section 9(4) of the U.P. Tax Act on entry of goods, 2007.
Admittedly the machinery and spare parts were imported by the revisionist for worth of Rs. 2,02,29,319.00 from outside the local area. Therefore the assessing authority has imposed the entry tax on the import of machinery within the local area.
The Tribunal vide its order dated 04.01.2019 has rejected the appeal filed by the revisionist and has affirmed the order passed by the Assessing Authority and the First Appellate Authority.
During the course of hearing of the present revision petition learned counsel for the respondent- Commissioner has brought to the notice of this Court a decision of this Court in Trade Tax Revision No. 75 of 2010 M/S Door Sanchar Maha Prabandhak, Bharat Sanchar Nigam Ltd. Vs. Commissioner Commercial Taxes, U.P., Lucknow dated 02.11.2012. The controversy in Trade Tax Revision No. 75 of 2010 was similar as in the present case and the assessee is the same namely Bharat Sanchar Nigam Limited.
The Revision No. 75 of 2010 was dismissed by this Court by passing a detailed reasoned order.
Respectfully following the judgment of this Court in Trade Tax Revision No. 75 of 2010, the instant revision petition is dismissed.
Order Date :- 24.4.2019 SK Srivastava
3 issues framed by the court
Whether the present revision petition should be decided by following the previous judgment of this Court in Trade Tax Revision No. 75 of 2010 involving the same assessee.
Whether entry tax is applicable on the import of machinery by the revisionist.
Whether the Tribunal's order upholding the assessing authority's imposition of entry tax is sustainable.
Colour shows how this judgement treated each authority
M/S Door Sanchar Maha Prabandhak, Bharat Sanchar Nigam Ltd. Vs. Commissioner Commercial Taxes, U.P.Followed¶9
Trade Tax Revision No. 75 of 2010 M/S Door Sanchar Maha Prabandhak, Bharat Sanchar Nigam Ltd. Vs. Commissioner Commercial Taxes, U.P., Lucknow dated 02.11.2012
2 provisions across 2 enactments
M/S Bharat Sanchar Nigam Limited
Commissioner Trade Tax
Ashok Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
