TMI Blog2014 (4) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were enjoying on the date when the policy is said to have been revoked i.e.4th June, 2007 – Directed that no coercive steps shall be taken against the petitioners for realization of the administrative charges, entry tax, VAT and purchase tax, till the date of listing - writ petition dismissed – Decided in favour of assessee. - Misc. Bench No. - 6608 of 2013 - - - Dated:- 1-8-2013 - Hon'ble Rajiv Sharma And Hon'ble Dr. Satish Chandra,JJ. For the Petitioner : Akhilesh Kalra,Asit Srivastava For the Respondent : C. S. C. ORDER Sri H.P. Srivastava, learned Additional Chief Standing Counsel submits that no useful purpose would be served by keeping the writ petition pending as the writ petition No.2686 (M/B) of 2008 in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the aforesaid policy, any sugar purchase from the manufacturing unit of the said group was liable for exemption of Entry Tax. Therefore, the petitioner and similar other dealers started purchasing sugar from the said group. In 2007, the State Government revoked the policy, under which incentives were granted for setting up the sugarcane industries. Therefore, Balrampur Group of Companies filed a writ petition No. 2686 (M/B) of 2008, questioning the action of the authorities and this Court passed an ad interim order dated 9th May, 2008, providing therein that no coercive steps shall be taken against the petitioner for realization of administrative charges, Entry Tax, VAT and purchase tax. Clarifying the position, it has been submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Promotion Policy, 2004 of the State, into the local area from any place outside that local area, for consumption, use or sale therein, subject to the following conditions :- (i)The dealer furnishes to his assessing authority, a certificate obtained from the assessing authority of the aforesaid company certifying that such non-levy sugar is eligible for exemption under the aforesaid policy; (ii)The dealer shall not pay tax on such non-levy sugar to the above manufacturer; (iii)In case of purchase from a unit which has undertaken expansion exemption shall be available only in relating to the production of the unit in excess of the base production. Explanation.- For the purposes of this notification the expression "new unit", "unit wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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