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Commissioner of Sales Tax Vs. Jiwan Singh Rikhi Ram. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case Number S.T.R. No. 222 of 1973
Reported in(1977)6CTR(All)241
AppellantCommissioner of Sales Tax
RespondentJiwan Singh Rikhi Ram.
Excerpt:
- r. m. sahai, j. - the following question has been referred by the additional judge (revisions) sales tax, aligarh for the opinion of this court :'whether on the facts and in the circumstances of the case it is justified to place rice-bran under the notification no. s.t. 347/x dated 16-7-1956 ?'2. on similar facts, a division bench in commissioner of sales tax u.p. vs. messrs naveen traders, held that the rice-brass cannot be termed as bhusi. following the decision, we answer the question referred to us in the negative and in favour of the department. as nobody has appeared for the assessee, there shall be no order as to costs.
Judgment:

R. M. Sahai, J. - The following question has been referred by the Additional Judge (Revisions) Sales Tax, Aligarh for the opinion of this court :

'Whether on the facts and in the circumstances of the case it is justified to place rice-bran under the notification No. S.T. 347/X dated 16-7-1956 ?'

2. On similar facts, a Division Bench in Commissioner of Sales Tax U.P. vs. Messrs Naveen Traders, held that the rice-brass cannot be termed as Bhusi. Following the decision, we answer the question referred to us in the negative and in favour of the Department. As nobody has appeared for the assessee, there shall be no order as to costs.


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