Back
SHEKHAR B. SARAF
Commissioner, Commercial Tax U. P. Lucknow – Appellant
Versus
S/S. D. I. C. India Ltd. – Respondent
JUDGMENT :
1. Heard Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the revisionist and Sri Atul Gupta, learned counsel for the respondent/assessee.
2. Present revisions are in relation to the assessment years 2011-12 and 2012-13 against the order dated November 27, 2019 passed by the Tribunal.
3. Both the revisions were admitted by this Court on the following question of law:
4. Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel appearing on behalf of the revisionist has taken the Court through the entire order passed by the Tribunal. He submitted that the definition of “capital goods” as per Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as “the Act”.) means any plant and machinery as also apparatus, tool and appliances used for “manufacture or processing of any goods”. He has submitted that even though storage tank is included in the said definition in clause (iii) of Section 2(f) of the Act, however the Cello in question is not a fixed part of the plant and machinery
The court's decision emphasized the interpretation of the definition of 'capital goods' under Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008, and the application of the definition to the....
The main legal point established in the judgment is the limited scope of revisional jurisdiction, focusing on jurisdictional errors, perversity, and procedural irregularities. The court emphasized th....
Availability of an alternative remedy does not operate as an absolute bar to maintainability of writ petition.
The revisional powers under the Sales Tax Act are distinct from assessment powers, allowing for the correction of illegalities without infringing on the assessment of escaped turnover.
The jurisdiction of the Collector under the Central Excise Act does not extend to revising final orders of the Appellate Authority.
The Commissioner of Income Tax can exercise revisional powers under Section 263 if the assessment order is found to be erroneous and prejudicial to the revenue, necessitating a fresh examination of k....
The Commissioner of Income Tax can exercise revisional powers under Section 263 only if the assessment order is both erroneous and prejudicial to the revenue, requiring a thorough examination of the ....
Tax exemption for HDPE woven fabrics requires actual levy of additional duty; nil rate does not equate to exemption under sales tax law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
