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TMI Blog2018 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... since the sales are affected against Form 3-B, there is no wrong at the hands of the present revisionist to charge the tax at the concessional rate. Also, before proceeding and completing the assessment proceedings/order, no adequate opportunity of hearing was provided to the revisionist in this regard nor even any show cause notice was issued. Revision allowed. - SALES/TRADE TAX REVISION No. 1034 of 2007 - - - Dated:- 30-7-2018 - Hon'ble Ashok Kumar, J. For the Applicant : Aloke Kumar For the Opposite Party : S.C. ORDER 1. Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel for the respondent. 2. The present revision petition has been filed against the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisionist are liable for tax at the rate of 8% and not as so claimed by the revisionist. 7. The order of assessment was challenged under Section 9 before the first appellate authority. Vide order dated 11.11.2005, the first appellate authoirty has allowed the appeal and has set aside the order of assessment so far as it imposes of liability of tax upon the revisionist at the rate of 8% on the aforesaid transaction against Form 3-B. 8. The first appellate authority has observed that the revisionist is a company which is controlled by the Government of U.P. as such is a cooperative sugar mill and it has affected the sales of raw material to M/s Dhampur Sugar Mills Ltd. to its 'chemical unit' against Form 3-B and, in fact, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2.5%. 13. Aggrieved by the order of the first appellate authority, the Commissioner has filed an appeal before the Tribunal and the Tribunal has decided the appeal on the basis of available record, which was placed before the tribunal. 14. The Tribunal vide its impugned order dated 18.04.2007 allowed the appeal of the department and set aside the order of the first appellate authority while affirming the order of the assessing authority. 15. Learned counsel for the petitioner has submitted that the purchaser M/s Dhampur Sugar Mills Ltd. was holding the recognition certificate issued under Section 4-B of U.P. Trade Tax Act and, therefore, it had issued Form 3-B in favour of the applicant for the purchase of molasses while admitti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other hand, learned Standing Counsel has justified the order of the assessment and the order passed by the Tribunal confirming the assessment order and imposition of liability of tax at the rate of 8%. 19. Having heard the learned counsel for the parties, I find substance in the submission of learned counsel for the revisionist. It is not in dispute that the Form 3-B are duly issued by the assessing authority of the purchasing dealer M/s Dhampur Sugar Mills Ltd., which is a distillery unit. The purchases are affected against Form 3-B at the concessional rate of tax. The revisionist has charged the tax at the concessional rate at 2.5% on the pretext that sales are affected against the Form 3-B. The Form 3-B are admittedly issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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