2013 (4) TMI 151

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..... RT] the State Development Tax cannot be levied and realize from the contractors who have opted for compounding under section 7-D of the U.P Trade Tax Act. Thus merit in the contention of the petitioner that the State Development Tax could not levied upon it. In favour of assessee. - Writ Tax No.-1977 of 2008 - - - Dated:- 21-3-2013 - Prakash Krishna And Ram Surat Ram (Maurya),JJ. Pe .....

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..... ggrieved by the said portion of the order, the present writ petition has been filed. Heard the learned counsel for the petitioner and the learned standing counsel for the department. We find that a Division Bench of this Court in the case of M/s Systematic Conscom Limited versus State of U.P Others 2009 Tax Law Diary 105 has held that the State Development Tax cannot be levied and realize fr .....

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