Ganpati Battery Traders Vs State of UP
Date: December 6, 2022
Subject Matter
Revenue cannot hold that the old and damaged batteries are to be sold according to the weight and not per piece
Summary
The First Appellate Authority has failed to record any finding as to how it has arrived to the conclusion that the trade practice required the battery to be sold is according to the weight and not per piece, when the specific case of the petitioner w…
Heard Sri Anil Prakash Mathur, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. This writ petition has been filed challenging the order dated 30.4.2022 passed by the Additional Commissioner, Grade-2 (Appeal) Second, Commercial Tax Department, Kanpur. The petitioner is engaged in the business of sale and purchase of old batteries. On 18.2.2022, 793 pie…