Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (5) TMI 762

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ARVIND KUMAR TRIPATHI (II), JJ. For the Appellant : Akhilesh Kalra. For the Respondents : H.P. Srivastava, Additional Chief Standing Counsel 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 which interim order has been granted is pending consideration, to which Sri Akhilesh Kalra has no objection and has consented for disposal of the writ petition at the admission stage itself. Heard Sri Akhilesh Kalra, learned counsel for the petitioner and Sri H.P. Srivastava, learned Additional Chief Standing Counsel. Petitioner No. 1-M/s. Tirupati Enterprises is dealer and is engaged in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oup 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 May 9, 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 that only incentive available to the present petitioners and other dealer is that purchasing of sugar 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 adm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... foresaid policy; (ii) The dealer shall not pay 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 relation to the production of the unit in excess of the base production. Explanation.-For the purposes of this notification the expression 'new unit', 'unit which has undertaken expansion' and 'base production' shall have the meaning assigned to them in section 4A of the Uttar Pradesh Trade Tax Act, 1948. Thus, it is clear that new manufacturing unit/manufacturing unit covered under the Sugar Industry Promotion Policy, 2004, was exempted from payment of entry tax, subject to the conditions enumerated here .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates