9911796707
TMI Blog2014 (4) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... no objection and has consented for disposal of the writ petition at the admission stage itself. Heard Sri Asit Srivastava, learned Counsel for the petitioner and Sri H.P. Srivastava, learned Additional Chief Standing Counsel. Petitioner No.1-Shri Jagdish Trading Company is dealer and is engaged in the trading of sugar in wholesale by purchasing the same from the manufactures of sugar and thereafter sells the same to retail dealers, whereas petitioner No.2 is the Manager of the petitioner No.1. In short, the grievance of the petitioners is that the respondents are seizing the sugar of dealers including the petitioner on the pretext that they are liable for entry tax to the manufacturer of sugar or the taxing department and for releasing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar from the industry covered under 2004 policy is only with regards to difference of rate as the sugar purchase from any other normal industries would cost more than the sugar brought from the industries covered by 2004 policy. On the other hand, Sri H.P. Srivastava, while admitting that the exemption has been granted vide notification dated 20th May, 2005 but 2007, the State Government has revoked the policy under which incentives were granted and as such, the action of the respondents cannot be said to be unwarranted. However, he submitted that there will be no objection if any restrained order is being passed subject to the final outcome of writ petition No. 2686 (M/B) of 2008, wherein ad interim order has been passed and the matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Uttar Pradesh Trade Tax Act, 1948." Thus, it is clear that new manufacturing unit/manufacturing unit covered under Sugar Industry Promotion Policy, 2004, was exempted from payment of Entry tax, subject to the conditions enumerated hereinabove. The record reveals that when the exemption was taken away by the revocation of the policy, M/s Balrampur Chini Mills Ltd. filed a writ petition No. 2686 (M/B) of 2008. A Co-ordinate Bench of this Court, after considering the lengthy arguments advanced by the Counsel for the parties, passed a detailed interim order and the relevant potion reads as under : "Considering the arguments of the parties counsel and the question involved, we are prima facie, satisfied that the State has not been abl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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