9911796707
TMI Blog2013 (12) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was accepted by the Court at the time of hearing of the writ petitions, to separate this case as apart from the constitutional validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007, (in short the U.P. Act of 2007), the question of quashing the assessment orders and the notification of the Commissioner of the Trade Tax dated 7th February, 2001 was also involved. Shri Saran submits that in this case the Court had passed an interim order on 7th December, 2007, accepting the argument of the learned counsel for the petitioner that the exemption notification dated 7.7.2004 was issued under the old Act of year 2000, and subsequently in the Act, 2007, the notifications were expressly saved and continued; the notification provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 2007. We had considered and decided all the issues relating to the constitutional validity of the entry tax, and the issue of the imposition of entry tax violating of Article 301 of the Constitution of India. We have expressly stated in our judgment dated 23.12.2011 and all other issues relating to re-assessment or exemption will be dealt with in accordance with the procedure prescribed under the Act. In the present case, the satisfaction of the assessing authority of the job work carried out by the petitioners is to be based on the proof of imports only for job work. In M/s. A.C.P.L. Jewels Private Ltd. vs. Union of India and others, Civil Misc. Petition(Tax) No.1190 of 2008 this Court, in its judgment dated 1.12.2009, held as fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks, to complete the reassessment proceedings in respect of such transactions only, on its own merits after examining the transactions between the parties, keeping in mind the findings recorded earlier on such transactions, and also that the assessee is not in a position to obtain Form F, for no fault of his. There will be no order as to costs." It is always open to the petitioners to satisfy the assessing authority by any cogent evidence other than the certificate of the assessing officer of the place where the business place of the principal is situate or From-F of the Central Sales Tax Act that the goods imported in the State of U.P. were brought in only for job work and that the finished goods were returned to the principals outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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