TMI Blog2013 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... he State Trade Tax Act as it 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. - 110 of 2011 - - - Dated:- 22-1-2013 - Anil Kumar,J. Respondent Counsel :- Mohd. Haneef ORDER He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3.2008 passed by Appellate Tribunal, Faizabad. Thereafter, the assessee has filed the second appeal bearing Appeal No.38 of 2010 (Assessment Year 1999-00) "M/S Shivaji Industries, Kaserua, Akbarpur vs. the Commissioner, Trade Tax, Lucknow, allowed by order dated 14.6.2010 passed by the learned U.P. Commercial Tax Tribunal, Bench-I, Gorakhpur, , Camp Bench, Faizabad. In view of the abovesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances 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 Mishra, learned counsel for the assessees. After hearing both the parties and on perusal of the record, it appears that during the assessment years under consideration, each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 circumstances of the case, it appears that the notification (supra) is in favour of the assessees, where it was mentioned that no tax is leviable on the purchase of paddy. The obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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