9911796707
TMI Blog2008 (8) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... .). The facts are not much in dispute. The dealer-opposite party carries on the business of manufacture and sale of khandsari sugar, molasses, rab, etc. He applied for and was granted under compounding scheme to pay a lump sum amount as framed by the State Government under section 7D of the U.P. Trade Tax Act, 1948 instead on actual turnover. Under the compounding scheme, the dealer is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer-opposite party. In the memo of revision, the following questions of law have been sought to be raised: (i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to set aside the tax imposed on the sale of rab sayar despite the fact Rab Sayar is not included in the compounding scheme for cane crushers? (ii) Whether, on the facts and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unding scheme. The Tribunal has proceeded to decide the controversy against the Department on the basis of Explanation I(b) to section 3D(8) of the U. P. Trade Tax Act, 1948. The said Explanation reads as follows: Explanation I: For the purposes of this Act, the following goods shall be deemed to be different from each other, namely. (a) Khandsari molasses, including sheera-saya, sheera-ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the compounding has been provided for rab, rab galavat and rab salawat is indicative of the fact that under it rab sayar is not covered purposely otherwise there was no necessity to mention rab galawat and rab salawat in the notification. In view of the above, I find sufficient force in the argument of the learned standing counsel. The order of the Tribunal is liable to be set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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