Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 981 - HC - VAT and Sales TaxQuashing the reassessment proceedings under section 21 of the U.P. Trade Tax Act for the assessment years 1997-98 to 1999-2000 in pursuance of notices dated March 15, 2004 seeked - quashing the reassessment proceedings under section 21 of the U.P. Trade Tax Act for the assessment years 1997-98 to 1999-2000 in pursuance of notices dated March 15, 2004 seeked Held that:- Where the prices of the goods and the packing materials are separately charged, section 3AB does not apply and accordingly it has been held that if the prices for the country liquor and the packing materials are separately charged, the value of the packing materials would not be exempted under section 3AB of the Act. The Division Bench of this court has considered in detail the decisions of the apex court in the case of Premier Breweries v. State of Kerala reported in [1997 (12) TMI 569 - SUPREME COURT OF INDIA], Associated Cement Companies Ltd. v. Government of Andhra Pradesh reported in [2006 (1) TMI 244 - SUPREME COURT OF INDIA], Raj Sheel v. State of Andhra Pradesh reported in [1989 (5) TMI 292 - SUPREME COURT OF INDIA] and Co-operative Company Ltd. v. Commissioner of Trade Tax, U.P. reported in [2007 (4) TMI 357 - SUPREME COURT OF INDIA] and aims and objects of introducing section 3AB of the Act. The Division Bench decision of this court is a well considered decision. The special leave petition against the said order has also been dismissed by the apex court. Thus no reason to reconsider the issue and we respectfully agree with the view taken by the Division Bench. Accordingly, we are of the view that the view expressed in circular dated September 30, 2003 is legally correct and in accordance with the provisions of the Act.
|