Court No. - 37 Case :- WRIT TAX No. - 911 of 2008 Petitioner :- M/S Amolak Singh Surendra Pal Singh Thru' Prop. S.P. Singh Respondent :- State Of U.P. Thru' Principal Secretary, Inst. Finance & Ors Petitioner Counsel :- Pankaj Agrawal Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Rakesh Sharma,J.
Heard learned counsel for the petitioner and learned counsel for the
respondents.
The issue involved in the present case is squarely covered by a decision of
this Court in the case of M/s Aryaverth Chawal Udyog and others Vs.
State of U.P. and others along with other connected petitions reported in
2008 UPTC, 881, wherein the following has been held:
“(i) Section 15 (c) of the Central Act provides reduction of tax leviable
on the turnover of rice under the U.P. Trade Tax Act with the tax levied
on the paddy out of which such rice was procured. It does not provide
any reduction of tax under the Central Act by the tax on paddy under the
State law out of which such rice was procured.
(ii) The proceedings under Section 21 of the Act have been initiated
without any material on the basis of which believe could be formed that
there was escaped assessment, namely, that the tax levied on the inter-
State sales of rice under the Central Act has been wrongly reduced by the
tax levied on paddy under the U.P. Trade Tax Act out of which such rice
was produced except on account of change of opinion.”
Respectfully following the aforesaid decision, the writ petition is allowed in
part. The reassessment proceeding for the assessment years 2001-02, 2002-03
and 2003-04 under the Central Sales Tax Act is hereby quashed.
Order Date :- 27.1.2010
R./