JAGANNATH GAUTAM Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These three revisions are against the common order of the Tribunal, Aligarh dated 12th of March, 1996 passed in three second appeals No. 121, 122 and 123 of 1995 for the assessment years 1990-91 to 1992-93.

(2.) Common question of law and facts are involved in all these revisions and they were heard together and are being disposed off by a common judgment.

(3.) The applicant entered into a contract with Aligarh Milk Utpadak Sahkari Sangh Limited (hereinafter, referred to as Sahkakri Sangh) for transportation of milk from one place to other, secified places by means of contract, a copy of which has been enclosed as annexure -1. The said contract has been held by the three authorities below as transfer of right to use the transport vehicle within the meaning of Section 3F to U.P. Trade Tax Act. The case of the dealer opp. party is that under the contract right to use any goods was not transfer and it was merely a contract of transportation of milk from one point to another, therefore, the provisions of Section 3F of the Act are not applicable.