TMI Blog2022 (5) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of Nitrogen component in DAP was fixed at ₹1381.30. Subsequently the value1381.30. Subsequently the value of DAP was enhanced by the Union of India on 29/1/1999. The notification of the Commissioner, Trade Tax dated 26/02/2000 referred to the said enhancement of rate of DAP and consequent enhancement of value of the Nitrogen component in the DAP vide circular issued by the Department of Agriculture which was given wide circulation. There is no dispute that prior to notification dated 26/02/2000 the notification dated 27th May, 1998 was in existence. The notification dated 6th May, 1998 itself provided the percentage of different components of the Chemical Fertilizer shall be determined according to the guidelines issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er rate of nitrogen component in DAP, it would amount to unjust enrichment and, therefore, even in this view of the matter the revision fails. This Court in consideration of the aforesaid facts is of the considered opinion that no interference is required with the judgment of the Commercial Tax Tribunal that enhanced rate of nitrogen would be effective from 1999 itself rather than 26.2.2000. The question is answered in favour of the revenue as against the revisionist. Consequently, the revision is dismissed. - Sales/Trade Tax Revision No. - 161 of 2013 - - - Dated:- 9-5-2022 - Hon'ble Alok Mathur, J. For the Revisionist : Mudit Agarwal For the Opposite Party : C.S.C. ORDER 1. The controversy in the present r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of Nitrogen at Rs.1381.30 per metric ton was applicable with effect from 27/05/1998 but as soon as the rate of DAP was enhanced by the Government of India with effect from 29/01/1999 the revised/enhanced rates of Tax would be deemed to have come into force and the Nitrogen component in DAP would be valued at Rs. 1 494.80 per metric ton, and hence did not agree with the submissions of the revisionist. 6. The question which arises for determination in the present revision is :- Whether the revision in the rate of Nitrogen content in DAP would be applicable from the date of enhancement of the rate of DAP by the Government of India with effect from 29 January, 1999 or from 26 February, 2000 when the same was notified by the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termine the rate of Tax. 9. The revisionist started collecting Tax on the Nitrogen component of the DAP treating the value to be Rs.1381.30 and during the assessment years 1998-99, 1999-2000 and continued to charge and deposit the Tax at the said value. It is the proceedings for assessment for the assessment year 1999-2000 that the authority objected to the said determination and sought to assess the Nitrogen component @ Rs.1494.80 per metric ton. 10. The circular dated 26/02/2000 issued by the Commissioner Trade Tax referred the order dated 14/10/99 issued by the State Government stating that as per the notification of the Commissioner of Trade Tax dated 6 May, 1998, the Director (Agriculture) vide his letter dated 19/08/1999 has inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed in first appeal as well as the impugned order of the Commercial Tax Tribunal are illegal and arbitrary and deserve to be set aside. 13. The Revenue, on the other hand, has submitted that once the rate of DAP was enhanced by the Government of India and the revisionist having recovered the enhanced rate of DAP, was bound to pay Tax at the enhanced rate and should have himself found out about the enhanced rate of Nitrogen component in DAP and has, therefore, supported by orders of the authorities below. 14. The notification dated 6th May, 1998 itself provided the percentage of different components of the Chemical Fertilizer shall be determined according to the guidelines issued by the Department of Agriculture from time to time and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Another vs Assistant Commissioner and others, 2001 (18) NTN DX 43. The said judgment would not be applicable to the facts of the present case as in the present case there was no change or enhancement in the rate of tax but only change in value of taxable goods. 16. No material has been placed by the revisionist before this Court to upset the concurrent finding of facts recorded by both the authorities below that the revisionist had collected the enhanced rate of DAP from the date of notification issued by Government of India. It is also noticed that vide its order dated 26.2.2000 the Commissioner, Trade Tax had circulated the letter of Government of India dated 14.10.1999 which fact was already within the knowledge of the revisioni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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