COMMISSIONER TRADE TAX Vs. ELGIN MILLS CO LTD

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to "Act") is directed against the order of Tribunal dated 5th September, 1996 relating to the assessment year, 1981-82 by which the Tribunal has rejected the appeal filed by the commissioner of Trade Tax against the order of the Deputy commissioner (Appeals), Trade Tax, Kanpur rejecting the application under Section 22 of the Act.

(2.) Brief facts of the case are that by the order dated 5th June, 1987, Deputy Commissioner (Appeals), Trade Tax has accepted the plea of the dealer that the turnover of cotton yarn without Form C was liable to tax at the rate of 2 percent upto 06.09.1981 and at the rate of 2.5 percent after 07.09.1981. Commissioner of Trade Tax filed an application under Section 22 of the Act on the ground that in view of Section 8 (2) of the Central Sale Tax Act. In the absence of Form-C the turnover of cotton yarn being declared commodity was liable to tax double to be tax applicable under the State Law. Said application was rejected. Tribunal has also rejected the appeal on the ground that there was no mistake apparent on record.

(3.) Heard learned counsel for the parties.