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Judgment
4 paragraphs · 163 wordsBharati Sapru, J.—Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2002-03 against the order of the Tribunal dated 25.09.2009. The question of law referred to is hereunder:-
"Whether on the facts and in the circumstances of the case the Tribunal was legally justified in setting aside the tax liability created on the import of duplex board under the entry tax Act holding that duplex board are not paper hence not liable to tax?"
The question of law has been answered in favour of the assessee and against the department in the case of Chema Paper Ltd. v. Commissioner of Trade Tax U.P. Lucknow reported in 2012 NTN (Vol.49)-139 wherein this Court has taken a view that duplex board is not a paper product. The question of law is answered in favour of the assessee and against the revenue.
The revision is dismissed as above. No costs.