Kajaria Ceramics Limited Vs. Trade Tax Tribunal and ors.

Decided On : Jan-13-2000

Court : Allahabad

LAW: the Full Bench of the Trade Tax Tribunal, the Lucknow Bench, the Lucknow Bench, Section 4-A, Section 4-A, Section 4-A of the U.P. Trade Tax Act, Section 4-A, Section 21, U.P. Act No, Section 4-A, Section 4-A, the Indian Stamp Act, Section 4-A of the, Section 4-A, the Registration Act, Section 4-A, the Registration Act, Explanation 5 to Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A, Section 4-A of the Act, Section 4-A of the Act, Section 4-A, Section 4-A, Section 4-A of the Act, Section 4-A of the Act, Section 4-A, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, the Factories Act, Section 4-A of the Sales Tax Act', Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4-A of the Act, Section 4(29-A, Section 4-A of the Act, Section 21, Section 8, Section 21, Section 4-A of the Act, Section 4-A(5)(a, Section 4-A(5)(a, Section 4-A of the Act, Section 4-A of the Act, Section 4-A, Section 4-A(5, Section 4-A(2){c

PERSON: P.K. Jain, Lucknow, Sri B.K. Pandey, Civil Misc, Sri Bharat Ji Agrawal, Sri B.K. Pandey, Sri Ashok Mehta, Sri Ashok Mehta, Sri B.K. Pandey, Sri Bharat Ji Agrawal, XV, and(3, XV, XV, Schedule, B.K. Pandey, Shri B.K. Pandey, Shri Ashok Mehta, Ka, Nai Ikai Anubhag, Lucknow, Sri Bharat Ji Agrawal, Sri Bharat, Ji Agrawal, Ji Agrawal, Meerut, Ji Agrawal, Nos, Sri Bharat, Ji Agrawal, Sri B.K. Pandey, Shri Ashok Mehta, Ji Agrawal, to.be, Shri Bharat, Ji Agrawal, V.P., Shri Agrawal, namkin, S.K. Roy, Jogendra Nath Naskar v. Commissioner, Naskar, Brandy Syndicate v., Ji Agrawal, Amritsar, Strawboard, Ji Agrawal, Bench, Bench, Gazette, Shri Mehta, Explanation, Sri Mehta, Shri Mehta, Sri Mehta, Ji Agrawal, Sri Mehta, Ji Agrawal, Vyapari dwara kai, mein vistarikaran, ke labh ke liye, utpadan ke liye vyapari ne, ke dauran krmasaha Rs, punji viniyojan ki vartman, vistarikaran ke liye, nahi kiya, ldrh gSA

NORP: J.1, English, M.T.His, M.T., M.T., M.T.

CARDINAL: two, 700, 700, 700, 29, 2, 24,15,05,019, 54,48,34,341.70, 700, 1997.5, 30,35,98,525.00, 30,33,29,323.70, 1997.6, 700, 1985.Whereas, 1, 869, 2, 3, 1), three, three, 1), 1991.Whereas, 2, 4, 3, 5, 2, 2, 3, 4, 4, 5, 1, 50, 3, 1(A), 2, 4, 3, 5, 2, 3, 4, 5, 6, 50, 3, 4 to Section 4-A, 4, at least twenty-five, at least twenty-five, 700, 3, 50, 50, 24, 15, 54.51, 54.51, 2, 5, 4, 1-A, 1, four, 1, 7,617.87, 3, 7,617.87, 4, 5, 4, 72, 424, 2, 1993.11, 1, 3, 1, 6, 6, four, 4, 3, 7617.87, 24,15.05, 3 and 4, 76,17.87, 50, 50, three, three, 3, 1, two, two, 2, 5, 4, 5, 1, 5, at least twenty five, 5, at least 25, 5, 4, 4, 4, 4, 4, 5, 1, 4, 5, 1, 5, 1, 111, 425, 114, 250.16, 111, 425, 18, II, 8, 13, 12, more than one, 259, 3, 3, 1921, 2, 1, 163, 164, 5, three, 3, 5, 5, 1994.17, 114, 250, 6, 12, 6, 11, 1989]177ITR431(SC, 1992]196ITR188(SC, 1992]196ITR188(SC, 3, 5, 1, 5, 1, 3, 5, 1, 1995.19, 5, 1, 5, 1, 72, 424, 1985]3SCR890, 1, 2, 29, 2, 4, 3, 5, 5, 700, 24,15,05,019, 2, 4, 4, three, 12,000, 26,000, 26,000, 40,000, 60,000, three, three, 5)(a, 1, 12,000, 26,000, 26,000, 40,000, three, 12,000, 26,000, 40,000, 2, 5, 1990.25, 4, 3, 4, 5, 54,46,59,544, three, two, 40,038, 40,038, 40,038, 4, 40,000, two, 40,038, two, 40,038, three, 12,000, 60,000, 19, 3, 12]000

ORDINAL: Second, first, first, third, fourth, second, first, Second, Third, first, first, second, third, first, Second, first, Second, first, second, first, second, first, second, first, second, first, second, first, first, second, third, second, third, third, first, second

ORG: Kajaria Ceramics Ltd., Divisional Level Committee, Tribunal, the Commissioner of Trade Tax, U.P., Lucknow, Standing Counsel, Court, The Commissioner of Trade Tax, U.P., Lucknow, Kajaria Ceramics Ltd., Trade Tax Tribunal, the High Court of Judicature at, Allahabad and Trade Tax Revision, Kajaria Ceramics Ltd., Court, the Trade Tax Revision No. 53(L, Court, Trade Tax Revision, Kajaria Ceramics Limited, Sikandarabad, Uttar Pradesh, the State of Uttar Pradesh, U.P. Sales Tax Act, the State of Uttar Pradesh, Uttar Pradesh, Kajaria Ceramics Limited, The Divisional Level Committee, the Divisional Level Committee, the Divisional Level Committee, the Trade Tax Tribunal, The Trade Tax Tribunal, Trade Tax Revision, The Divisional Level Committee, Tribunal, Trade Tax Revision, Standing Counsel, T.T.R., Standing Counsel, the State Government, State, Table, Vitta (Bikri-kar, the State Government, State, isadmissibleYearIn, ABC 1, units.(ii) & (iii, the State Government, State, the Uttar Pradesh Trade Tax Act, the Central Sales Tax Act, ABC, the State Government, State, the State Government, the State Government, the Central Sales Tax Act, the Pradeshiya Industrial and Investment Corporation of Uttar Pradesh, Trade Tax Revision, Sri Bharat Ji Agarwal, Tribunal, Tribunal, Standing Counsel, Tribunal, Tribunal, Tribunal, Court, Tribunal, Tribunal, Tribunal, the Divisional Level Committee, Standing Counsel, Standing Counsel, Bikrikar Uttar Pradesh, the U.P. Trade Tax Act, the Central Sales Tax Act, Tribunal, the Divisional Level Committee, Court, Hindustan Reprographics Limited, Joint, Tribunal, the U.P. Trade Tax Act, the Sales Tax Loan Scheme, Pradeshiya Industrial and Investment Corporation of Uttar Pradesh, Joint, Tribunal, Tribunal, the Divisional Level Committee, Tribunal, the Divisional Level Committee, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Standing Counsel, Standing Counsel, Standing Counsel, Standing Counsel, the State Government, Supreme Court, Pappu Sweets, Biscuits, STC, UPTC 1086, Supreme Court, Sales Tax, UPTC, Pappu Sweets, Biscuits, STC, UPTC 1086, Supreme Court, the State of Uttar Pradesh, Supreme Court, Supreme Court, STC, Court, Supp, Court, Clarkson, Supreme Court, I., Government, State, Supreme Court, State, Government, State, Government, Court, Bajaj Tempo Ltd., State, Bajaj Tempo Ltd., Standing Counsel, Standing Counsel, the State Government, the Commissioner of Trade Tax, Court, Hindustan Reprographics Limited, Uttar Pradesh, the State Government, the High Court, the Supreme Court, State of Andhra Pradesh, Sub-Sections, the State Government, the Uttar Pradesh General Clauses Act, State, the State Government, the State Government, the State Government, Government, Trade Tax Revision, The Divisional Level Committee, the Trade Tax Tribunal, Tribunal, the Tribunal the department, Standing Counsel, Tribunal, Explanation, Tribunal, the Divisional Level Committee, the State Government, the Divisional Level Committee, the Trade Tax Department, Tribunal, the State Government, Supreme Court, Ranadey Micro-nutrients v., Tribunal, the Divisional Level Committee, The Divisional Level Committee, prathana patra, nahi diya gaya, kar diya tha, the Divisional Level Committee, the Divisional Level Committee, the Divisional Level Committee, Tribunal, Tribunal, Tribunal

DATE: 1997, 53(LX.of 1997, 1997, 1999, 1997, 1997, September 29, 1999, 1997, 1997, August 16, 1988, August 12, 1988, 16,21,54,452, December 26, 1985, December 26, 1985, 6 years, August 16, 1988, May 5, 1990, August 16, 1988, July 27, 1991, July 27, 1991, first day of April, 1990, April 1, 1990, later than March 31, 1995, March 31, 1990, 1991, 1948, July 27, 1991, March 7, 1996, March 7, 1996, August 12, 1988, between the period April 1, 1990 to March 28, 1994, April 10, 1997, August 12, 1988, April 1, 1990 to March 28, 1994, 1997, 1997, 1997, 1948, December 26, 1948, 1948, 1904, January 29, 1985, 1948, the first day of October, 1982, the thirty-first day of March, 1990, 1948, later than six months, six months, 1948, July 27, 1948, 1948, April 1, 1990, later than March 31, 1995, 1899, 12345, Nine years, March 31, March 31, 1995, 1948, 1948, April 1, 1995, later than March 31, 2000, 1956, twelve years, six months, six months, 1908, 1908, '5, 1956, March 31, 1990.(c, 19978, July 27, 1991, between April 1, 1990 to March 28, 1994, April 1, 1990, April 1, 1990 to March 28, 1994, March 31, 1995, 1985, July 27, 1991, April 1, 1990, later than 31st day of March, 1995, April 1, 1990, later date of, March 31, 1995, March 31, 1995, April 1, 1995, later than March 31, 2000, December 26, 1985, six years, July 27, 1991, nine years, March 31, 1995, 10 years, March 31, 1995, January 24, 1997, March 31, 1990, July 27, 1991, July 27, 1991, June 30, 1993, the last five consecutive assessment years, August 12, 1988, July 27, 1991, March 31, 1995, July 27, 1991, July 27, 1991, July 27, 1991, 1989, 1988, 1232, June 13, last five consecutive assessment years, August 12, 1988, March 28, 1994, September 23, 1999, March 31, 1995, July 27, 1991, March 31, 1995, December 26, 1985, July 27, 1991, March 31, 1995, December 26, 1985, 6 years, July 27, 1991, 1985, April 1, 1990, later than March 31, 1995, March 31, 1995, April 1, 1995, later than March 31, 2000, 1991, 1995, 1991, 1995, July 27, 1991, August 16, 1988, between April 1, 1990 till, March 28, 1994, March 31, 1990, June 30, 1993, July 27, 1991, August 16, 1988, April 1, 1990 to March 28, 1994, April 1, 1990 to March 28, 1994, the period ending with March 31, 1990, March 31, 1990, July 27, 1991, March 31, 1995, March 31, 1995, 1998, 1998, July 27, 1991, 1999, 1999, 1998, 1998, July 27, 1991, March 31, 1995, 1948, 1996, 1969, 1969, 1900, July 27, 1991, 1985, July 27, 1991, March 31, 1995, July 27, 1991, August 16, 1988, between April 1, 1990 to March 28, 1999, 1999, 11, 1982, August 9, 1985, '18, June 30, 1993, July 27, 1991, July 27, 1991, July 27, 1991, 1989, 1988, 1232, May 23, 1988, seven years to five years, March 17, 1988 and, March 23, 1988, January 29, 1985, five years, August 27, 1984, May 23, 1988, seven years, March 17, 1988 and, March 23, 1988, 1904, 29th January, 1985, 26th December, 1985, 29th January, 1985, 26th December, 1985, 1956, seven years, 17th March, 1988 and, 23rd March, 1988, 1997, 199721, April 1, 1990 to March 28, 1994, 54,48,34,341.70, six months, six months, August 15, 1990, December 28, 1991, September 16, 1994 three, November 21, 1994, March 28, 1994, December 26, 1985, May 15, 1990, a period of, six years, March 31, July 27, 1991, July 27, 1991, January 28, 1997, 9 years, September 26, 1996, 1990, July 27, 1991, July 27, 1991, five years, five years, August 16, 1988, (1996, July 17, 1995, July 17, 1995, the assessment year 1993-94, earlier first, July 17, 1995, foLrkjhdj.k

FAC: Lucknow Bench

GPE: P.K. Jain, Bulandshahar, Lucknow, T.T.R., T.T.R., S.No, Act.5, India, Bulandshahar, Bulandshahar, Bulandshahar, New Delhi, arguments.12, Bulandshahar, Bulandshahar, India, Bulandshahar, namkin, Bombay, Bombay City-Ill, Bombay, Clause, K.M.Chikkaputtaswamy, Lucknow, M.T., M.T., M.T., M.T., M.T., M.T., M.T., M.T., M.T., M.T., hai, viniyojan, M.T., M.T., M.T.

MONEY: 175 per cent, 150 per cent, 125 per cent, five per cent, 250 per cent, 150 per cent, 125 per cent, 200 per cent, 25 per cent, 150 per cent, 125 per cent, 250 per cent, 200 per cent, 200 per cent, 100 per cent, 150 per cent

PERCENT: 150 percent, 200 percent

PRODUCT: Para 6, the Full Bench of, Shri Bharat, Calcutta, 742, 742, Shri Bharat, 10 SCC 387

LOC: Western Region

WORK_OF_ART: 'Grant of Sales Tax Exemption Scheme, Shri Agrawal Notification, Collector of Central Excise

QUANTITY: 40,000 M.T.3.28-3-9429,95,20,778From, 12,50,66,080 ki