Court No. - 37 Case :- WRIT TAX No. - 584 of 2008 Petitioner :- M/S New Golden Rice Mill Thru' Partner Abdul Waheed & Others Respondent :- State Of U.P. Thru' Principal Secretary Inst. Fin. & Others Petitioner Counsel :- Ashok Kumar 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
U.P.T.C-881}, wherein the following has been held:-
“(i) Section 15 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 leveied 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 procured
except on account of change of opinion.”
Respectfully following the aforesaid decision, the writ petition is allowed in
part. The reassessment proceedings for the Assessment Year 2001-02(Central)
is hereby quashed.
Order Date :- 27.1.2010
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