TMI Blog2019 (5) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... k mixed and flavoured milk at the rate of 8%. The revision filed by the Commissioner Trade Tax U.P. is dismissed. - Sales/Trade Tax Revision No. - 531 of 2014 - - - Dated:- 10-5-2019 - Ashok Kumar, J. For the Applicant : S.C. For the Opposite Party : B.J. Agarwal,Piyush Agrawal,Shubham Agarwal ORDER ASHOK KUMAR,J. Heard Sri Avinash Chandra Tripathi, learned Standing Counsel for the revisionist and Sri Shubham Agarwal, learned counsel for the opposite party. This revision has been filed under Section 58 of U.P. Value Added Tax Act, 2008 by the Commissioner, Commercial Tax, U.P. against the judgment and order of the Trade Tax Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cream milk mixed and flavoured milk at the rate of 8%. Aggrieved by the order of the first appellate authority, the revenue has preferred the second appeal before the Tribunal which was dismissed by the order dated 05.09.2009. Hence the present revision. Learned Standing Counsel has submitted that the order of the Tribunal is not acceptable and the re-assessment proceedings were rightly initiated against the respondent-dealer. Learned counsel representing the respondent- dealer has submitted that the controversy involved in the instant revision petition is concluded by the judgment of this Court in Sales/Trade Tax Revision No.101 of 2017 (Commissioner, Commercial Tax U.P., Lucknow vs S/S Gujarat Cooperativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under:- Order on the Review Application No.52415 of 2014 Heard Sri Bharat Ji Agrawal, learned Senior Counsel assisted by Sri Piyush Agrawal, learned Counsel for the assessee and Sri B.K. Pandey, learned Standing Counsel for the State. This matter has come on remand from Hon'ble Apex Court by way of an order dated 30.01.2014. The order of Hon'ble Apex Court is quoted here-under:- 1 After arguing the matter for quite some time, Shri S. Ganesh, learned Senior Counsel appearing for the appellant, on instructions, seeks permission of this Court to withdraw the appeal, which liberty to file an appropriate Review Petition before the High Court. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Trade Tax, which relates to the period when in the definition of milk in Section 4 terms subsequently separated from other forms of milks were not included. Case reported in 1999 STI 439 Commissioner, Trade Tax Vs. Sarvashri Neera Drinks is also referred wherein it has been held that Badam Milk under Section 4 is covered by tax exempted milk in as much as by such mixture/ mixing milk shall remain only milk. In the case of Commissioner, Trade Tax Vs. Nainital Milk Produce Cooperative Federation Ltd. -2001 NTN 471 the Hon'ble Allahabad High Court has laid down that in order to improve quality of the milk by mixing powder in it the nature of goods shall not change and milk shall remain only milk. It has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of flavour milk shall not become a commodity different from milk. Earlier some Tax Assessment Officers had passed orders imposing tax on toned and other kinds of improved milk, after the said orders were set aside by the Hon'ble Tribunal the matter was referred to the Secretary Committee on which vide Government letter no.K.N.-2-R-01/11-2002-15-(553) dated 17.01.2002 it has been informed that: In the impugned case it has been decided to comply with the judgment of the Hon'ble Tribunal dated 3.4.2001. Kindly ensure taking action accordingly. Kindly inform the Tax Assessing Officers accordingly. Yours faithfully, Sd/-illegible. (Soti Ravendra Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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