TMI Blog2013 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... is related to the Central Sales Tax. Notification No. 2947 dated 11.12.1995 issued by the Government of U.P. has specifically granted the exemption from the tax on the purchase of paddy. So, each addition was deleted. - Trade Tax Revision Defective No. - 129 of 2011 - - - Dated:- 22-1-2013 - Anil Kumar,J. Petitioner Counsel :- C.S.C. Respondent Counsel :- Raj Priya Srivastava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntiya), partly allowed by order dated 16.6.2009 passed by Appellate Tribunal, Faizabad. Thereafter, the assessee has filed the second appeal bearing Appeal No.195/09 (2004-05) "M/S Akbar Rice Mill Lorepur, District-Ambedkar Nagar vs. the Commissioner, Commercial Tax, U.P., Lucknow, allowed by order dated 21.5.2010 passed by the learned U.P. Commercial Tax Tribunal, Bench-II, Lucknow, Camp Bench- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2010 passed by the U.P. Commercial Tax Tribunal, Faizabad in Second Appeal Nos.69, 71 of 2008 and 161 of 2009, for the assessment years mentioned above. The facts and circumstances of all the revisions are identical, hence, all the revisions are disposed of by this common order for the sake of breviate. Heard Sri Sanjeev Sankhdhar, learned counsel for the Department as well as Sri Abhishek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the State Trade Tax Act. It is related to the Central Sales Tax. So, the same is not applicable in the cases of each assessee. Further, the Tribunal observed that Notification No. 2947 dated 11.12.1995 issued by the Government of U.P. has specifically granted the exemption from the tax on the purchase of paddy. So, each addition was deleted. By considering the totality of the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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