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Allahabad High Court

M/S INDUSTRIAL FUELS PRODUCT THRU ITS PROP. KAMLESH KUMARversusCOMMISSIONER TRADE TAX U.P. LUCKNOW

Decided

Holding

The court allowed the revision petition, holding that the appellant was entitled to relief as per the order in Revision No. 327 of 2017.

Summary

M/S Industrial Fuels Product, through its proprietor Kamlesh Kumar, filed Revision No. 330 of 2017 before the Allahabad High Court challenging a trade tax assessment made by the Commissioner of Trade Tax, Uttar Pradesh, Lucknow. The petition sought relief under the provisions governing sales and trade tax revisions. Counsel for the petitioner, Om Prakash, and counsel for the opposite party, C.S.C., presented their arguments before the bench of Justice Piyush Agrawal. After considering the submissions and the earlier order in Revision No. 327 of 2017, the court found merit in the petitioner's claim. Consequently, the court allowed the revision, directing that the relief sought be granted in accordance with the referenced order.

Subjects

  • sales tax
  • trade tax
  • revision petition
  • Allahabad High Court

Judgment

                                          HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                 SALES/TRADE TAX REVISION No. - 330 of 2017


                                  M/S Industrial Fuels Product Thru Its Prop.
                                  Kamlesh Kumar                                         .....Revisionist(s)
                                                                   Versus

                                  Commissioner Trade Tax U.P. Lucknow
                                                                                              .....Opposite
                                                                                                    Party(s)

                                  Counsel for Revisionist(s)                     :   Om Prakash
                                  Counsel for Opposite Party(s)                  :   C.S.C.

                                 Court No. - 7
                                                     HON'BLE PIYUSH AGRAWAL, J.

                                 Allowed.

                                 For order see order of date passed in SALES/TRADE TAX REVISION
                                 No. - 327 of 2017.



                                                                                     (Piyush Agrawal,J.)
                                 May 7, 2026
                                 samz




Digitally signed by :-
SYED AKHTARMOHAMMAD MEQDAD
High Court of Judicature at Allahabad


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