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TMI Blog2013 (8) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... l For the Respondent : C. S. C. ORDER We have heard Shri R.R. Agrawal, learned counsel for the petitioner. Shri C.B. Tripathi appears for the State respondents. By this writ petition the petitioner has prayed for following reliefs:- "(i) issue a writ order or direction in the nature of certiorari quashing the assessment order dated 27.3.2006 for the assessment year 2003-04 passed by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition have been decided by this Court in M/s Yamaha Motor Excorts Limited v. State of U.P. & Ors., Writ Petition No.1446 of 2006 and other connected writ petitions decided on 1st September, 2010 reported in 2010 NTN (Vol.44) 33 and in which it was held as follows:- "We do not find substance in the submission of Shri S.P. Kesarwani made on behalf of the State-respondents that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m C/D after 13.5.2002, to qualify for reduced rate of tax will become violative of Act under Art.301 of the Constitution of India. We, therefore, hold that, whereas the amendment to the Central Sales Tax Act by Finance Act No.20 of 2002 published on 13.5.2002, are valid and do not suffer from any vice of discrimination, and also do not violate principle of promissory estoppel qua the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is partly allowed. The assessing authorities are required to modify the assessment orders accordingly and to allow set off to the petitioner, which was earlier denied to them on the rate of tax, without the benefit of reduced rate of tax on the interstate transactions for which Form C/D were not produced. The required modification shall be carried out within a period of two months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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