Commissioner Of Income Tax, Ranchi v. Usha Beltron Limited, Ranchi

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 1 of 2002 Commissioner of Income Tax, Ranchi Vs. Usha Beltron Limited, Ranchi ----- CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY For the Appellant/Petitioner : M/s.D.Roshan, A.Kumar, R.KumariFor the Respondents : M/s.B.Poddar,Sr.Adv., M.Choudhary, D.Poddar, P.Poddar, A.Sinha ------ th December, 2012 Dated 10 Learned counsel for respondent drew our attention to the order dated 6[th] November, 2012, passed by this Court in Tax Appeal No.2/2002 (Commissioner of Income Tax, Ranchi Vs. Usha Beltron Ltd., Ranchi) and submitted that the question of law as raised in this case has been answered in various judgments including the case of Commissioner of Income Tax Vs. Steel City Beverages (P) Ltd. reported in (1996) 222 ITR 744 (Pat.), Commissioner of Income Tax Vs. Upasna Finance Ltd. reported in (2006) 286 ITR 179 (Mad.) and Commissioner of Income Tax Vs. Margdarshi Chit Fund (P) Ltd. and the same has been followed in Tax Appeal No.2/2002. It has been held in those cases that the articles in question were independent units and those were found to be containers and in this case also, article in question is the electricity measurement meter, which is also an independent unit and therefore, this Tax Appeal can be dismissed in the light of the ratio of the above cases, which covers the present article, the electricity measurement meter. Learned counsel for the appellant could not dispute the legal position. Therefore, this appeal is dismissed. (Prakash Tatia, C.J.) (Jaya Roy, J.) dey