PRAG ICE OIL MILLS Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) THESE three revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') are directed against the order of Tribunal dated August 1, 2000 relating to the assessment years 1974 -1975, 1975 -1976 and 1976 -1977.

(2.) THE applicant was carrying on the business of manufacture and sale of edible oil. It is claimed that the edible oil was sold in tin containers. Tin containers were purchased within the State of U.P. I n the bill, value of the oil and value of the tin containers had been separately shown and the tax liability had been admitted only on the turnover of edible oil and no tax liability had been admitted on the turnover of tin containers on the ground that the tin containers were purchased within the State of U.P. while passing the original assessment orders, the assessing authority accepted the claim and had levied the tax only on the value of the oil. The assessing authority thereafter passed the order under Section 21 of the Act and levied the tax on the value of tin containers on the ground that it was part of the turnover of oil relying upon the decision of this Court in the case of CST v. Tika Ram and Sons (P) Ltd. reported in [1980] STD 426. Order of the assessing authority has been upheld in first appeals and by the Tribunal in second appeals.

(3.) THE learned Counsel for the applicant submitted that the issue involved in the present revision is squarely covered by the decision of this Court in the case of the assessee itself: Commissioner of Trade Tax v. Prag Ice and Oil Mills, Aligarh reported in [2008] 15 VST 155 (All) [App] : [2006] 4 VLJ 7 and the decision of this Court in the case of Commissioner of Trade Tax, U.P., Lucknow v. Maluk Chand Cotton and Oil Mill Aligarh reported in [2005] 26 NTN 477, Commissioner of Trade Tax v. Raghubar (India) Ltd., Rasalganj, Aligarh reported in [2005] UPTC 758.