Allahabad Court October 2007 Judgments

Commissioner, Trade Tax Vs. Manava Gramodyog Mandal

Court: Allahabad

Reported in: (2009)20VST711(All)

Rajes Kumar, J.1. Present 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 the Tribunal dated June 28, 2002 relating to the assessment years 1996-97, 1997-98 and 1998-99.2 At the instance of the Revenue, following questions have been raised in each year.Assessment year 1996-97.(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the exemption unit available up to turnover of Rs. 50,00,000 is applicable for the units of an institution separately under Notification No. 709 dated February 27, 1997?Assessment year 1997-98.(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the exemption unit available up to turnover of Rs. 50,00,000 is applicable for the units of an institution separately under Notification No. 709 dated February 27, 1997?(ii) Whether on the facts and i...