9911796707
TMI Blog2011 (7) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... ee against the order of the Trade Tax Tribunal passed in Second Appeal No. 88 of 1998. The second appeal was directed against the order of the Deputy Commissioner (Appeals), Trade Tax, Allahabad, wherein it was held that since the transaction was covered by section 6(2) of the Central Sales Tax Act, the assessee was exempted from payment of tax thereon. The Tribunal under the impugned order all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o passed counsel for the assessee submits that if there is an alleged breach of terms and conditions of contract between the assessee and the Ganga Pollution Control Unit, the same has absolutely no bearing on the exemption as provided under section 6(2) of the Central Sales Tax Act. He explains that section 34 of the Trade Tax Act applies to movable properties only. Shri B.K. Pandey, counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard learned counsel for the parties and have gone through the records of the present writ petition. The issue as to whether the assessee was entitled to exemption from tax in the facts of the case on record had to be examined by the Tribunal with reference to the satisfaction of the conditions mentioned under section 26(2) of the Trade Tax Act. In case it was found that such conditions stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as void under section 23 of the Contract Act. Consequently the findings recorded to that extent are unsustainable. Counsel for the assessee is justified in contending that section 34 of the Trade Tax Act has no application in the facts of the case as it applies to moveable properties only. This court finds that the Tribunal was completely off target while referring to section 23 of the Contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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