RAKESH SUTLI BHANDAR Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "the Act) is directed against the order of Tribunal dated 08.01.1999 relating to the assessment year 1990-91 under the U.P. Trade Tax Act

(2.) The brief facts of the case are that the applicant purchased Jute Twine Yarn (Sutli) for Rs. 7,07,390.42 from M/S Magan Mal Nemi Chand, Belanganj, Agra and paid tax to the said party @ 6% to the extent of Rs. 49.302.73. The said party M/S Magan Mal Nemi Chand, Belanganj, Agra challenged the rate of tax of Sutli. It was claimed that Jute. Yarn (Sutli) was liable to tax @ 2%. Plea of M/S Magan Mal Nemi Chand, Belanganj, Agra has been accepted by the Tribunal vide order dated 27.7.1993. The excess amount deposited by M/S Magan Mal Nemi Chand, Belanganj, Agra could not be refunded to it in view of provision of Section 29-A(1) of the Act. The applicant being a purchaser and the person concern from whom, the excess amount of tax had been realized, moved an application under Section 29-A (3) of the Act before the authority concern for refund of the excess amount. Dealer filed appeal before the Deputy Commissioner (Appeals), which was allowed and the Appellate Authority directed to refund the excess amount realized from it. Commissioner of Trade Tax filed appeal before the Tribunal. Tribunal vide impugned order allowed the appeal and set aside the order of the First Appellate Authority.

(3.) Heard learned Counsel for the parties.