Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS.7599-7600 OF 2009
(Arising out of S.L.P. (C) Nos.11854-11855 of 2009)
M/s. Ballarpur Industries Ltd. ...Appellant(s)
Versus
Commissioner, Trade Tax, Uttaranchal ...Respondent(s)
O R D E R
Heard learned counsel on both sides.
Delay condoned.
Leave granted.
The narrow issue which, in our view, requires
proper adjudication is, whether the impugned product,
namely, Sun Flower Oil, is a refined oil or an ordinary
oil under the Uttar Pradesh Trade Tax Act, as applicable
to the State of Uttaranchal? We are concerned in these
appeals with Assessment Year 1994-1995.
Since the impugned order of the High Court is an
ex-parte order, we set aside the impugned order and remit
the case to the Uttaranchal High Court for de novo
consideration on merits in accordance with law,
particularly in view of the fact that the above question
is likely to recur even after the Assessment Year in
question. The assessee will have to show whether the
...2/-
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impugned product is a refined oil. Since the issue
relates to classification, we direct the High Court to de
novo consider the case in accordance with law. This is
the only question which needs to be answered on merits by
the High Court.
The civil appeals are, accordingly, allowed with no
order as to costs.
......................J.
[S.H. KAPADIA]
......................J.
[DR. B.S. CHAUHAN]
New Delhi,
November 16, 2009.