oil refinery

the appellant, who was the dealer is that it purchased burnt mobil oil and refined the same mobil oil, but the assessing authority levied tax on the said burnt mobil oil under Section 3-AAAA of the Act treating the said oil as “old discarded unserviceable store”. 4. Admittedly, the first appeal, which was filed by the dealer against such assessment, was allowed and then again a further appeal was filed by the Commissioner of Trade Tax against the order of the first appellate authority. The said appeal by the Commissioner was also dismissed. Thereupon, the Commissioner, Trade Tax filed the revision before the High Court and the revisional Court overturned the concurrent finding of the statutory authorities. In doing so, the High Court came to a finding that the present controversy is covered by a decision of the High Court in the case of Commissioner of Sales Tax vs. S/S. Industrial Lubricants reported in 1984 U.P.T.C. 1101.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2363 OF 2007 M/s. Agarwal Oil Refinery … Appellant(s) Corporation, Kanpur Versus The Commissioner of Trade Tax, U.P. … Respondent(s) Lucknow WITH Special Leave Petition (Civil) No. 2148 of 2008 Commissioner of Trade Tax, U.P. … Appellant(s) Versus S/s Agarwal Oil Refinery … Continue reading →