2012 (8) TMI 943

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..... writ petition is directed against the order dated 28.02.2011, passed by the Deputy Commissioner, Commercial Tax, Sector-5, Muzaffarnagar, by which he has amended the recognition certificate issued to the petitioner under Section 4-B of the U.P. Trade Tax, for deleting LDO/HSD fuel, which was included in the item to be purchased at concessional rate, w.e.f. 3.7.2000. The impugned order was passe .....

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..... pex Court in its order dated 26.02.2010 in Vam Organic Chemicals Ltd (Supra) had directed the Assessing Authority to give hearing to each of the assessee and to decide each case on its own merits uninfluenced by the decision of the High-Power Committee dated 12.6.2000, circulars issued by the Additional Commissioner dated 20.6.2000, and the observations made by the High Court in the impugned judgm .....

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