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Commissioner of Sales-tax, U.P., Lucknow Vs. M/S. Hari Bhagwan Basdeo. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberS.T.R. No. 670 of 1971
Reported in(1976)5CTR(All)139
AppellantCommissioner of Sales-tax, U.P., Lucknow
RespondentM/S. Hari Bhagwan Basdeo.
Cases ReferredCommissioner of Sales Tax vs. Ms. Damodar Das
Excerpt:
- .....oppose this reference, there shall be no order as to.....
Judgment:

C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax, Bareilly Range, Bareilly has referred the following two questions for our opinion :-

'1. Whether on the facts and in the circumstances of the case, conversion of Khandsari sugar into Kulia amounts to manufacture of a new commercial marketable commodity ?

2. Whether on the facts and in the circumstances of the case, the Additional Judge (Revisions), Bareilly was legally correct and justified that Kulia and Khandsari sugar are one and the same thing and thus exempting from sales tax, the turnover of the sales of Kulia manufactured from locally purchased Khandsari sugar ?

2. Both the questions are covered by the decision in the case of Commissioner of Sales Tax vs. Ms. Damodar Das (1972 U.P.T.C. 105). We accordingly answer the first question in the negative and the second question in the affirmative, against the Department and in favour of the assessee. As none has appeared to oppose this reference, there shall be no order as to costs.


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