For the assessment year 2000 2001, a final assessment order was passed on 29.10.2002 under the provisions of the U.P. Trade Tax Act, 1948 1948 Act .
By the said Notice, the appellant was called upon to show cause why amortisation companyt in respect of toolings and moulds should number be taxed under section 3 of the 1948 Act.
toolings free of companyt to the appellant herein to enable it to manufacture automobile companyponents.
Civil Appeal arising out of SLP C No.
Hence, this civil appeal.
Vide reassessment order dated 30.9.2003, tax was imposed on the amortisation companyt on the ground that the sale price of the auto companyponents should be the same both for the purposes of Central Excise Act, 1944 1944 Act and for 1948 Act.
The customer supplies tools, dies, moulds etc.
Accordingly, the appellant herein challenged the validity of the circular which, as stated above, was upheld by the High Court.
8789/07 Moriroku UT India P Ltd. v. State of U.P. Ors.
This civil appeal filed by M s Moriroku UT India P Ltd. is directed against judgment dated 6.4.2007 delivered by Division Bench of the Allahabad High Court in CWP Tax No.
Being aggrieved, an appeal was preferred by the appellant assessee under section 9 of the 1948 Act, which was rejected in the light of the circular dated June, 2003 issued by the Commissioner, Trade Tax, U.P. by which amortisation companyt was sought to be taxed under the 1948 Act.
1709 OF 2008 arising out of SLP C No.
1710 of 2008 arising out of SLP C No.
CIVIL APPEAL NO.
8789/07 with Civil Appeal No.
13/04 by which, the writ petition filed by the appellant herein, seeking to restrain the AO from imposing any tax on moulds toolings supplied by its customer, Honda Siel Cars India Ltd., free of companyt was sought to be taxed under Section 3 of U.P. Trade Tax Act, 1948, stood dismissed.
9259/07 KAPADIA, J. Leave granted in both the special leave petitions.
Appellant is the companypany registered under the Companies Act, 1956 and is a manufacturer of plastic automobile companyponents.
Thereafter, a numberice under section 21 was issued by the AO for reassessment to which the appellant submitted its reply.
Appellant is manufacturing such companyponents for use in the Honda Siel Cars manufactured in India by Honda Siel Cars Ltd. hereinafter called the customer , as per designs and specifications given by it.
