1997 (4) TMI 472

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..... the petitioner is that the kapoori tobacco is a product of tobacco not liable to tax being a product of tobacco vide Notification No. ST4064/X-860(4)-58 dated November 25, 1958 and under the amended Notification No. ST-2-7038/X-7(23)/83-U.P. Act XV/48-Order-85 dated January 31, 1985. The notification dated November 25, 1958, reads as under: "Cigars, cigarettes, biris (both machine-made and hand- .....

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..... this Court, we are of the view that the respondents are bound by that decision so long as that decision holds the field. 5.. For the above reasons, the petition succeeds and is allowed declaring that no trade tax would be levied by the respondents on the kapoori tobacco for the assessment years 1989-90 and 1992-93 against the petitioner. Petition allowed. - - TaxTMI - TMITax - CST, VAT & .....

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