TMI Blog2008 (6) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 58 of the U.P. Value Added Tax Act, 2008. The facts are not much in dispute. The case of the applicant is that he has despatched cotton lungis from Delhi to unregistered dealers, namely, Mahabir Hand Loom, Alankar Lungi Center and Crescent Lungi Company, Manuath Bhanjan, District Azamgarh, U.P. through G.R. No. 8765154, GR No. 8765240 and G.R. No. 8765239, all dated January 12, 2008 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order, the applicant approached the Deputy Commissioner, Sahayata Kendra, Commercial Tax, for releasing the goods. The application filed before the Deputy Commissioner, Sahayata Kendra, Commercial Tax was rejected by order dated February 5, 2008 and the said order has been confirmed in further appeal by the Commercial Tax Tribunal, Ghaziabad which is challenged in the present revision. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant is that the commodity in question is not taxable under the said Act and it was found so by the Deputy Commissioner, Sahayata Kendra Commercial Tax, Mohan Nagar, Ghaziabad earlier under order dated March 17, 2008, annexure 8 to the affidavit. In the said order it has been held that under the entry textiles made-up , sari, dhoti, lungi, gamchha, suitings and shirtings are not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Commissioner of Commercial Tax given under section 59 of the Act wherein the Commissioner has opined that power-loom lungi is a nontaxable item. A copy of the said order has been annexed along with the affidavit. Looking at the nature of the controversy involved, it is desirable that the goods in question be released to the applicant on furnishing six per cent security other than cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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