Appealing against a trade tax assessment, the appellant challenged the 10% material component fixed per contract value. The Court found the assessment reasonable with no legal question involved, dismissing the revision.
Revision dismissed as the 10% material component assessment was deemed reasonable.
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. - 41
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 19 of 2020
Revisionist :- The Indian Hume Pipe Company Ltd. Opposite Party :- The Commissoner Commercial Taxes U.P. Lucknow
Counsel for Revisionist :- Shubham Agrawal Counsel for Opposite Party :- C.S.C.
Hon'ble Siddhartha Varma,J.
Civil Misc. Delay Condonation Application No.1 of 2020:
Despite time having been granted on 28.2.2020, no counter affidavit has been filed till date. Reasons given in the affidavit filed in support of the application are to the satisfaction of the Court. The delay in filing the Revision is, therefore, condoned.
The application is, accordingly, allowed.
Order on the Memo of Revision:
The sole question which has been raised by the applicant in the Revision is that when the material component had been fixed at 8% of the value of the work contract for the other dealer, then the material component for the applicant could not have been fixed at 10%.
I find that there is no question of law involved in this Revision. I also find that the 10% of the material component which has been fixed by the Courts below is a reasonable assessment and no interference is required.
The Revision is, accordingly, dismissed.
Order Date :- 6.3.2020 GS
(Siddhartha Varma, J.)
1 issue framed by the court
Whether the 10% material component fixed on the material was reasonable compared to the 8% fixed for another dealer?
The Indian Hume Pipe Company Ltd.
The Commissioner Commercial Taxes U.P. Lucknow
Siddhartha Varma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
