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2013 (6) TMI 504 - HC - VAT and Sales TaxLevy of tax on opium - according to the assessee, cultivators are handing over the opium exclusively to the assessee i.e. Narcotic Department. So, there is no question of sale or levy of the tax, but the trade tax department has levied the tax as well as charged the interest. - held that:- Hon'ble Supreme Court has observed that the opium grown by the cultivators is taxable item to trade tax. - Decided against the assessee. The opium is taxable item under the U.P. Trade Tax Act. Therefore, the impugned orders passed by the Tribunal are hereby set aside and the orders passed by the A.O. are hereby restored in the revisions in the question. Thus, the revisions filed by the department are allowed. - Decided in favor of assessee.
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