Neutral Citation No. - 2024:AHC:53440
Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 1002 of 2013
Revisionist :- The Commissioner Commercial Tax
Opposite Party :- M/S Nova Trading Pvt.Ltd.
Counsel for Revisionist :- S.C.
Counsel for Opposite Party :- Pooja Talwar
Hon'ble Shekhar B. Saraf,J.
1. Heard Sri Bipin Kumra Pandey, learned Additional Chief Standing Counsel for the revisionist and Ms. Pooja Talwar, learned counsel for the opposite party.
2. The present revision petition was admitted by a coordinate Bench of this Court on the following question of law:
"Whether "edible oil and bakery shortening" falling under the head Vanaspati are one and the same commodity liable to tax @5% as classified item or @10% as unclassified item?"
3. Mr. Pandey fairly submits that the aforesaid issue is covered by a judgment passed by coordinate Bench of this Court in The Commissioner, Commercial Tax v. M/s Adani Wilmar Limited
(Writ Tax No.100 of 2023 decided on October 4, 2023).
4. Upon perusal of the aforesaid judgment, it appears that coordinate Bench of this Court after referring to two Supreme Court judgements in Mauri Yeast India Private Limited v. State of U.P, and others reported in (2008) 5 SCC 680 and Union of India and others Vs. Garware Nylons Limited and others
reported in (1996) 10 SCC 413 held in favour of the assessee and against the department.
5. In light of the above, it is clear that the issue involved in the
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present revision petition is covered by the coordinate Bench judgment of this Court in M/s Adani Wilmar Limited's case (supra). I see no reason to defer with the view taken in M/s Adani Wilmar Limited's case (supra), and accordingly, hold in favour of the assessee and against the department. The question of law is answered in favour of the assessee.
6. The revision petition is dismissed.
Order Date :- 28.3.2024 Kuldeep
(Shekhar B. Saraf,J.)
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