The Commissioner, Commercial Tax, U.P. Lucknow vs S/S. Deputy Controller of Stores

Yashwant Varma, J.—Learned counsel for the parties are ad idem that the issue which stands raised in the present revision is similar to what fell for consideration in TTR No. 983 of 2012. The said revision came to be disposed of in the following terms:-

"Heard learned Standing Counsel for the State and learned counsel for the assessee.

This revision has been filed by the State under Section 11 of the U.P. Trade Tax Act for the assessment year 2005-06(Central) against the order of the Tribunal dated 22.6.2012.

The question of law referred to is hereunder:-

"E. Whether under the facts and circumstances of the case,the Trade Tax Tribunal as was legally justified in setting aside the tax liability created by the assessing officer under Central Sales Tax Act treating the transaction as interstate sale after rejecting the claim of stock transfer is justified on the basis that the opposite party is not a dealer as defined under the U.P. Trade Tax Act as well as U.P. Value Added Tax Act and Central Sales Tax Act. ?"

The Tribunal has rightly come to the conclusion that the Railways, being a Government Department is not liable to pay any taxes in view of the provisions of Section 2B Explanation (2) which exempts the Government Department from paying any tax. The conclusion drawn by the Tribunal is correct.

This revision has no merit and is dismissed."

Accordingly and in light of the above, this Court finds no merit in the present revision which shall also consequently stand dismissed.