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TMI Blog2013 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents shall not realise tax on molasses but shall keep an account of molasses purchased/sold during the pendency of appeal so that in any case, the appeal fails by the judgment of Hon'ble Supreme Court - The petitioner shall be held liable to pay tax in accordance with law. - Misc. Bench No.-2802 of 2013 - - - Dated:- 5-4-2013 - Rajiv Sharma And Saeed-Uz-Zaman Siddiqi,JJ. For the Petitioner : Anand Mani Tripathi For the Respondent : C. S. C.,Akhilesh Kalra,J. P. Tripathi ORDER Heard learned Counsel for the petitioner and Sri H.P. Srivastava, learned Additional Chief Standing Counsel. The petitioner is manufacturing cattle feed from molasses, which is raw material being purchased from different sugar mill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt and all these writ petitions were allowed by a Division Bench of this Court of which one of us (Hon'ble Rajiv Sharma, J.) was a member. The said judgment is reported in 2008 NTN (Vol. 38) 296: M/s. SAF Yeast Company Private Limited. Vs. State of U.P. and another. Relevant portion of the said judgment is reproduced as under: 17. The Court has a duty to uphold the Constitution in letter and spirit. If the Court comes to the conclusion that the levy of tax is unlawful the court will direct the Government to return the tax. After the decision of this Court in the case of M/s.D.S.M. Group of Industries and another v. Chairman, Trade Tax Tribunal, U.P. and others affirmed by Hon'ble the Supreme Court on 10.3.2003, it cannot be sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after. It has not been disputed by Sri H.P. Srivastava, learned Additional Chief Standing Counsel that the controversy in the writ petition is covered by the decision of this Court which has been later on, followed by other Division Bench of this Court while deciding identical controversy. However, the argument advanced by learned counsel for the respondents is that administrative charges and tax have to be paid under VAT Act. Argument of learned counsel for the respondents carries weight. Of course, in case administrative charges are not being paid or exempted, then purchaser shall be liable to pay under VAT Tax Act and other statutory provisions if any. The aforesaid judgment is the subject matter of the appeal before the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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