9911796707
TMI Blog2014 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing question of law has arisen in this matter: "Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal as well as the first appellate authority were legally justified in holding that the chemicals and dyes used in the job work are not liable to tax under the provisions of U.P. Trade Tax Act?" 3. The Dealer M/s Bathwal Udyog Private Limited is engaged in the busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Joint Commissioner (Appeal)-II, Trade Tax, Gorakhpur vide judgment dated 3.9.2005 and Dealer was declared exempted from tax liability. Revenue preferred Second Appeal No. 250 of 2005 which has been rejected by Tribunal by order dated 15.5.2006. 4. I find that a similar controversy in respect to Assessment Year 2000-01, 2001-02 and 2002-03 came to be considered by a Division Bench of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.9.2005 made by the Northern India Textile Processors Association. It would be evident from the following recital in the order dated 7.10.2005 passed by the Principal Secretary, Tax and Registration Department, Government of U.P. From a perusal of the aforesaid finding it is amply clear that the State Government had also decided the representation made by the Northern India Textile Processors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of gray cloth by the petitioner and the impugned orders in all the writ petitions are liable to be set aside." 5. In view of aforesaid Division Bench decision, which is applicable to the case in hand also, since here also the Assessment Year involved is 2002-03 to which the aforesaid decision will apply, in view of State Government's decision, which is binding on Revenue, the Dealer is not ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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