COMMISSIONER OF TRADE TAX Vs. D.R. ZINDAL

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of the Tribunal dated September 26, 2000 for the assessment year 1995 -96.

(2.) ON the basis of information received that the dealer/opposite party had received a sum of Rs. 9,86,018.71 from Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar, a proceeding under Section 21 of the Act was initiated. It has been alleged by the assessing authority that the dealer had provided chilling plant to Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar for chilling of milk and water at a particular temperature. Therefore, the receipt was liable to tax under Section 3F of the Act for transfer of right to use the goods. Claim of the dealer was that under the contract, the dealer was to supply the milk and water at a specified temperature and the chilling plant was never transferred to Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar and has always remained in its possession. It was also submitted that the payment was made at Rs. 2.75 per kg. for the aforesaid job. The assessing authority had not accepted the plea of the dealer on the ground that the payment of electric charges was made by Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar and the dealer was not able to tell how many persons were employed for operation. Plea of the dealer was accepted by the first appellate authority which has been confirmed by the Tribunal.

(3.) I have perused the order of the Tribunal and the authorities below.