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ROHIT RANJAN AGARWAL
Commissioner Commercial Tax U. P. Lucknow – Appellant
Versus
S/S Varun Beverages Ltd. – Respondent
Headnote: Read headnote
JUDGMENT
Rohit Ranjan Agarwal, J.
Heard Sri A.C. Tripathi, learned Standing Counsel for the State and Sri Sohail Ahmad Ansari, Advocate holding brief of Sri Shubham Agrawal, learned counsel for the assessee.
2. This revision was preferred by the Revenue against the order of the Tribunal dated 21.11.2019 passed in Second Appeal No.88 of 2015 (2009-10), U.P.
3. Learned Standing Counsel states that question of law which arises in the revision is as under:-
Nylon Chips are classified as plastic granules under the Uttarakhand Value Added Tax Act, and reassessment procedures were correctly followed.
Tax exemption for HDPE woven fabrics requires actual levy of additional duty; nil rate does not equate to exemption under sales tax law.
The inclusion of an item in the First Schedule to the State Sales Tax Act cannot override the exemption provided under Section 8 of the Act.
The court established that amendments to tax law can apply to past assessments if within the statutory limitation period, affirming the authority of designated officials to reassess.
The judgment establishes that the Tribunal is the final authority on factual matters in tax assessments, and the High Court's review is limited to legal questions, emphasizing the importance of docum....
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