U.P. Trade Tax Act, 1948

The appeal concerned the taxability of pan masala containing tobacco (gutka) under the Delhi Sales Tax Act, 1975, the U.P. Trade Tax Act, 1948 and the Tamil Nadu General Sales Tax Act, 1959. The central issue was whether the specific entry introducing "Pan Masala and Gutka" in the rate schedule overrode the general exe…

The original assessee, M/s. Shaw Scott Distillery (P) Ltd., owed trade tax for the years 1980-81 and 1981-82. It sold its plant, machinery and goods to M/s. Radico Khaitan Ltd. on 12‑12‑1985 and 01‑01‑1986 for Rs.12,12,000, i.e., before any assessment or recovery proceedings were pending. The assessment for 1980‑81 was…

Commercial Motors Ltd., a dealer of two‑wheelers, was granted a sales‑tax exemption for the assessment year 1990‑91 based on certificates. The revenue later discovered a shortfall of Rs 97,02,050.65 and issued a show‑cause notice on 13 March 2002 under Section 21(2) of the U.P. Trade Tax Act, 1948, seeking reassessment…

The respondent, S/S Parikh Gramodyog Sansthan, manufactures voltage stabilizers and was assessed sales tax as an 'electrical good' under Entry 16 of the U.P. Trade Tax Act, 1948. The assessee contended that the stabilizers should be classified as 'electronic goods' under Entry 74(f)/(a)(iii) of Notification No. 1223/34…

Agarwal Oil Refinery Corp purchased burnt motor oil, refined it, and sold the refined product. The assessing authority taxed the burnt oil under Section 3‑AAAA of the U.P. Trade Tax Act, treating it as "old, discarded, unserviceable store". The Tribunal and the Additional Commissioner (J) held that the refined oil was …

The appellant, Commissioner of Commercial Tax, Uttar Pradesh, challenged the High Court's decision that bitumen emulsion manufactured by the respondent falls under Entry 22 of Schedule II of the VAT Act, which taxes "bitumen" at 4%. The respondent had earlier sought clarification on the tax rate and was taxed at 12.5% …

Pepsico India Holdings Ltd., a beverage manufacturer in Uttar Pradesh, challenged the trade tax assessed on a turnover of Rs 8.54 crore arising from rentals of glass bottles and crates for the assessment year 1999‑2000, arguing that such rentals were not taxable under s.3‑F of the U.P. Trade Tax Act. The lower authorit…

The Commissioner of Trade Tax appealed against the High Court's decision that mixing base paint with colourants did not create a new product and therefore did not constitute 'manufacture' under Section 2(e)(i) of the U.P. Trade Tax Act, 1948. The assessee, M/s. Kumar Paints, argued that the mixing process merely altere…