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Commissioner of Sales Tax Vs. Kedar Nath Behari Lal. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberMisc. S.T.R. No. 845 of 1973
Reported in(1978)7CTR(All)64
AppellantCommissioner of Sales Tax
RespondentKedar Nath Behari Lal.
Cases ReferredMeerut vs. Zila Parishad Meerut
Excerpt:
- .....turnover of the first purchases of gur estimated at rs. 1,000/-. the question is accordingly answered in negative and in favour of the assessee. costs on.....
Judgment:

H. N. Seth, J. - By his order dated 29th June, 1973, the Additional Judge (Revisions), Sales Tax, Bareilly has stated the case and referred the following questions for the opinion of this Court.

'Whether on the facts and in the circumstances of this case the assessee was liable to pay tax on the turnover of the first purchases of Gur estimated at Rs. 1000/-'.

It is not necessary for us to detail the facts enumerated in the statement of the case, in this judgment as learned standing counsel has to concede that the point raised is covered by the Division Bench decision of this Court in the case The Commissioner of Sales Tax, U.P., Lucknow vs. Nand Kishore Gauri Shanker and Sumer Chand Jain, Meerut vs. Zila Parishad Meerut & Ors., according to which the assessee could not be held to be responsible to pay tax on the turnover of the first purchases of Gur estimated at Rs. 1,000/-. The question is accordingly answered in negative and in favour of the assessee. Costs on parties.


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