COMMISSIONER, COMMERCIAL TAX U P Vs. HARSH TRADERS

JUDGEMENT

(1.) The service upon the assessee is deemed sufficient in view of the office report dated 09.09.2013.

(2.) Nobody is present on behalf of the assessee even in the revised reading of the cause list.

(3.) The Tribunal under the order impugned has held that in the schedule to the U.P. Tax on Entry of Goods in the Local Areas Act, 2007 (hereinafter referred to as 'Act, 2007') 'coal' is mentioned at item no. 9 but the schedule does not include 'Charcoal'. The Tribunal has held that Charcoal does not answer the description of 'coal' and is therefore not within the schedule to the aforesaid Act, 2007 and accordingly no entry tax can be charged.