SANJAY AGARWAL Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard Sri M. L. Agarwal, the learned Counsel for the applicant/revisionist and Sri K.P. Upadhyay, Additional Chief Standing Counsel for the Respondent.

(2.) The present trade tax revision relates to the assessment years 1998-99 (State) and 1999-2000 (State). For the aforesaid assessment years, the revisionist submitted its return disclosing that it had charged separately the trade tax as well as the freight charges in the bills and consequently, claimed exemption from payment of tax in view of the definition of "turnover" as contained in Section 2(i), Explanation II(i) of the Trade Tax Act, 1948. The assessing authority disallowed the exemption against which an appeal was filed which was allowed and the matter was remitted back to the assessing authority. The assessing authority passed a fresh assessment order, which was verbatim with the earlier assessment order and again disallowed the exemption. The revisionist being aggrieved, filed an appeal which was rejected and thereafter preferred a second appeal before the Trade Tax Tribunal which was also dismissed.

(3.) For the assessment year 1999-2000, the exemption was again disallowed and ultimately the second appeal was also filed before the Tribunal. Both the appeals were heard together and dismissed against which two separate revisions have been filed before this Court.