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TMI Blog2013 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the revisionist, Shri Raj Priya Srivastava, learned counsel for the respondent and perused the record. With the consent of the parties who are present today, the revision in question is disposed of finally at the admission stage. Facts in brief of the present case are that the controversy involved in the present case relates to the assessment year 2004-05 and for the said assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the present revision under Section 11 (1) of the U.P. Trade Tax Act 1948 (Formerly known as U.P. Sales Tax Act, 1948) has been filed by the Commissioner, Commercial Trade Tax, Lucknow. Learned counsel for the revisionist submits that the controversy involved in the present case is squarely covered by judgment and order dated 12.12.2012 passed by this Court in Trade Tax Revision Defective No.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the parties and on perusal of the record, it appears that during the assessment years under consideration, each assessee was engaged in the processing and sale of rice. For this purpose, the assessees had purchased the paddy from the farmers. The Joint Commissioner, while using his power under Section 10-B of the Trade Tax Act has levied the purchase tax on the purchase of paddy by following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) is in favour of the assessees, where it was mentioned that no tax is leviable on the purchase of paddy. The observations made by the Hon'ble Apex Court was already distinguished in the impugned orders and the same appears reasonable. In view of above, there is no reason to interfere with the impugned orders passed by the Tribunal and the same are hereby sustained along with the reasons mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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