COMMISSIONER, TRADE TAX Vs. AVADH EXPORT

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 28, 2002 relating to the assessment year 1996 -97.

(2.) THE dispute relates to the levy of tax on consideration received on the sale of import licence which has been issued from the office of the Joint Director General of Foreign Trade, Moradabad. The claim of the dealer was that it was neither manufacturer nor importer in respect of the said transaction and, therefore, the sale consideration was not liable to tax. The assessing authority, however, levied the tax treating the dealer as manufacturer. First appellate authority deleted the tax, which has been confirmed by the Tribunal. Both the authorities have held that the dealer was neither importer nor manufacturer in respect of sale of import licence.

(3.) ISSUE involved is squarely covered by the decision of this Court in the case of Commissioner of Trade Tax v. Object De Art India, Moradabad reported in, [2008] 16 VST 22 :, [2006] UPTC 790 in which this Court held as follows: