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35 judgments · newest first · showing 1–35
M/s. Kanpur Edibles Pvt. Ltd. challenged the Commissioner of Trade Tax, U.P.'s orders under Section 10‑B of the U.P. Sales Tax Act, 1948, which were issued in 2006 to revise a 2003 order cancelling re‑assessment notices. The Tribunal held that the 10‑B notices were beyond the limitation period, but …
Mis. Trutuf Safety Glass Industries, a manufacturer of automobile safety toughened glass, sought a recognition certificate under Section 4‑B of the U.P. Sales Tax Act, 1948 for the goods listed in Entry 2 of Annexure III of Notification No. ST‑1/‑755 dated 31‑12‑1976, which reads "Glass and glass …
The appellant, Mis. Co‑operative Company Ltd., a manufacturer and seller of country liquor and IMFL, was assessed sales tax on amounts it levied as "bottling charges" for glass bottles used to pack country liquor. The Assessing Officer treated these charges as the price of bottles and included them …
Mahim Patram Private Ltd., a contractor printing examination papers for entities outside Uttar Pradesh, was assessed sales tax on its works contracts for AY 2002‑03 and 2003‑04. The Central Sales Tax Act, 1956 had been amended to bring works contracts within the definition of "sale" but no Central …
The appellant, Bharat Bone Mill, manufactures crushed bone and argued that the product should be classified as a fertilizer and therefore exempt from Uttar Pradesh sales tax under the state's exemption notifications. The State had earlier exempted fertilizers (including chemical fertilizers) but …
M/S Kumar Motors, Bareilly purchased auto‑rickshaw chassis and bodies separately and assembled them before sale. The issue was whether this assembly amounted to "manufacture" under Section 2(e‑1) of the U.P. Sales Tax Act, 1948 and consequently attracted purchase tax under Section 3‑AAAA despite the …
The appellant, a partnership firm engaged in oil refining on its own account and on a job‑work basis, sought to import coal from outside Uttar Pradesh using Form‑31, which is required for imports "in connection with business" under the U.P. Sales Tax Act, 1948. The Assistant Commissioner issued a …
The Uttar Pradesh Sales Tax (Amendment) Act, 1995 amended sections 3‑A and 4 of the U.P. Sales Tax Act, 1948 to make the turnover of rectified and denatured spirit taxable. The Trade Tax Tribunal had earlier held such turnover non‑taxable for assessment years 1974‑75 to 1983‑84. The Revenue filed …
The respondent, a stone crusher, bought stone boulders and crushed them into stone chips, gitti and dust for resale, contending that sales tax had already been paid on the boulders and therefore the processed material should not attract tax again. The assessing authority disagreed, but the Assistant …
The Industrial Coal Enterprises (respondent) established a small‑scale manufacturing unit in Uttar Pradesh with a capital investment below Rs. 3 lakh and obtained sales‑tax exemption under Section 4‑A of the U.P. Sales Tax Act, 1948, effective from 9 August 1985. The unit later shifted to its own …
The Divisional Level Committee and the State of Uttar Pradesh appealed against a High Court order that had upheld Harswarup Drum Udyog's claim to sales‑tax exemption under Section 4‑A of the U.P. Sales Tax Act, 1948. The respondent's application was initially rejected because the lease deed, …
Continental Chemicals Ltd. obtained a sales tax registration in November 1985 and made a trial sale on 1‑Nov‑1985, but only acquired permanent registration as an industrial unit on 11‑Sep‑1986 and began actual production on 3‑Mar‑1986, with its first sale on 5‑Mar‑1986. The company applied for a …
Shree Bhagwati Roller Flour Mills, a new unit manufacturing notified commodities, claimed exemption from purchase tax on wheat bought from the open market, relying on a 1979 notification under Section 4‑B of the U.P. Sales Tax Act that exempted roller flour mills provided the wheat was purchased …
The respondents, registered dealers under the Sales Tax Acts, manufactured and sold goods both locally and outside the local area. Under the Madhya Pradesh Entry Tax Act, 1976, they were required to declare that goods sold were local and that no entry tax had been paid; failure to do so invoked …
The Food Corporation of India (FCI) purchased food grains from the State of Uttar Pradesh under levy orders issued pursuant to Section 3 of the Essential Commodities Act, 1955, and also distributed fertilizers under the Fertilizer (Control) Order, 1957. The State sought to levy purchase tax and a 5% …
Mis Sirdanwal Industries appealed against the Commissioner of Sales Tax challenging the classification of its brass wire under the Uttar Pradesh Sales Tax Act, 1948. The issue was whether the brass wire, an alloy of copper and zinc, fell within the entry "copper, tin, nickel, or zinc, or any other …
The Uttar Pradesh Government issued a Gazette notification under Section 4‑A of the U.P. Sales Tax Act, 1948, granting a three‑year sales‑tax exemption to certain newly set‑up industrial units for specified goods. Hindustan Safety Glass Works (P) Ltd claimed that, under the pre‑amendment provision …
The North Eastern Railway (NER) applied for registration under the U.P. Sales Tax Act, 1948 through its Chief Commercial Superintendent, declaring Gorakhpur as its principal place of business. The Sales Tax Officer in Gorakhpur accepted the registration and later issued assessment orders based on a …
Saru Smelting (P) Ltd. appealed against the Commissioner of Sales Tax, Lucknow, contending that its phosphorous bronze, made of copper, tin and a small amount of phosphorous, fell within entry 2(a) of Notification No. ST‑II‑333/X‑1012‑1971 and was therefore liable to a reduced sales‑tax rate of 1%. …
D.H. Brothers Pvt. Ltd., a dealer in machinery, claimed that a sugarcane crusher (kohlu) was an "agricultural implement" exempt from sales tax under the Uttar Pradesh Sales Tax Act, 1948, relying on a 14 November 1980 government notification that listed exempt agricultural implements. The …
The appellants imported and sold brown (watery) coconuts in Ahmedabad and challenged the municipal octroi levied on them, arguing that such coconuts are "green fruits" exempt under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Octroi Rules. The Supreme Court examined the ordinary …
The appellant, Commissioner of Sales Tax, assessed a penalty on the respondent, a roller flour mill dealer, for allegedly realizing excess amounts as wheat purchase tax, sales tax, and octroi beyond what was legally payable under the U.P. Sales Tax Act. The dealer had been authorised by a government …
The Supreme Court examined an appeal by the Uttar Pradesh Commissioner of Sales Tax against a decision of the Allahabad High Court that had remitted a sales‑tax exemption dispute to the Tribunal for further evidence. The respondent, a dealer in pulses, claimed exemption under s.30(2) of the U.P. …
The respondent, a dealer manufacturing oils, applied for a recognition certificate under Section 4‑B of the U.P. Sales Tax Act, 1948 on 21‑Mar‑1969, but the certificate was issued only on 5‑Dec‑1969. Rule 25‑A(5) of the U.P. Sales Tax Rules stipulated that such a certificate would take effect from …
The respondent, S.C. Jain, dealt in Tendu leaves and claimed that all his sales were confined to Uttar Pradesh, denying any inter‑state transactions. The assessing authority, relying on a transport permit (T.P. Form IV) issued by the Forest Department, levied Central Sales Tax on alleged inter‑state …
The Commissioner of Sales Tax, U.P. appealed against the assessment of tax on patta, a cotton belting material, sold by Agra Belting Works. The State had earlier exempted "cotton fabrics of all varieties" from tax by a 1958 notification under Section 4 of the U.P. Sales Tax Act, 1948. A later 1973 …
Leather Facts Co., a dealer in hides and skins that exported its goods, filed purchases using Form III‑A under the Uttar Pradesh Sales Tax Act because no specific form existed for export transactions. The Commissioner held that purchases made against Form III‑A were liable to purchase tax, whereas …
The appellants, registered coal dealers under the U.P. Sales Tax Act, collected sales tax from purchasers after coal became taxable in 1965, but were later held not liable for tax and sought a refund of the amounts deposited. The Sales Tax Officer rejected the refund claim, relying on Section 29-A, …
The respondent, a dealer in stationery, sold ammonia paper and ferro paper and claimed they were unclassified goods liable to tax at 2% under s.3 of the U.P. Sales Tax Act, 1948. The Sales Tax Officer classified them as "paper other than hand made paper" under Notification ST‑3124/X‑1012(4)‑1965, …
The Uttar Pradesh Government, invoking the Essential Commodities Act, fixed a stock limit of 250 quintals for wholesale wheat dealers and issued a teleprinter instruction restricting movement of wheat without a formal order. Wholesale dealers challenged the stock limit and the movement restrictions …
Hindustan Aluminium Corporation Ltd., a manufacturer of aluminium ingots, billets, rolled products and extrusions, challenged the assessment that taxed only ingots at the lower rate while treating the other products as unclassified items at a higher rate under the Uttar Pradesh Sales Tax Act. The …
Annapurna Biscuit Manufacturing Co., a biscuit maker, claimed that under a 1971 Uttar Pradesh Sales Tax notification biscuits fell within the definition of "cooked food" and should be taxed at the reduced 2% rate. The assessing authority rejected this, treating biscuits as an unclassified commodity …
The appellant, a dealer in agricultural produce, challenged the inclusion of market fees and commission (dami) in the turnover of purchases for sales‑tax assessment under Section 3‑D of the U.P. Sales Tax Act, 1948, and also contested the levy of additional tax under Section 3‑F on that turnover. …
The Commissioner of Sales Tax appealed against a judgment of the Allahabad High Court which had held that the assessee, Bishamber Singh Layaq Ram, was not a dealer under section 2(c) of the U.P. Sales Tax Act, 1948 and therefore not liable to purchase tax. The assessee, registered as a dealer, …
The Commissioner of Sales Tax, Lucknow appealed against a judgment that exempted the sale of tea leaves by D.S. Bist, an agriculturist who owned tea gardens, from sales tax under the proviso to section 2(i) of the U.P. Sales Tax Act, 1948. The issue was whether the tea leaves, after undergoing …
