M/S MANGEY RAM HARI PRAKASH GALLA TILHAN VYPARI THROUGH ITS Vs. COMMISSIONER OF COMMERCIAL TAX GOMTI NAGAR LUCKNOW

JUDGEMENT

(1.) Heard Sri Pradeep Agarwal, learned counsel for revisionist and learned Standing Counsel for respondent.

(2.) This revision under Section 11 of U.P. Trade Tax Act, 1948 (hereinafter referred to as "Act 1948") has been filed against judgment and order dated 05.09.2008 passed by Trade Tax Tribunal, Bench 3, Lucknow (hereinafter referred to as "Tribunal) in Appeal no. 61 of 2005. Dispute relates to taxability of Jau Ghat (Mota Anaj), "whether it is taxable or not". This revision was admitted on following questions of law:

(3.) Assessing Authority has held it taxable without any discussion. It admitted that it is Jau Ghat (Mota Anaj), but held liable to 4 percent tax. The relevant extract of order of Assessing Authority reads as under: ...[VERNACULAR TEXT OMITTED]...