9911796707
TMI Blog2011 (8) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The respondents are granted four weeks' time to file counter affidavit. The petitioner will have two weeks, thereafter, to file rejoinder affidavit. List on 20th September, 2011. The petitioner is selling 'Super Plasticizer'. It is used along with concrete to delay the time for its setting. By this writ petition the petitioner has prayed for a direction to declare sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by M/s Unique Engineers, Ghaziabad for the same goods namely the 'Plasticizer'. The Commissioner, Commercial Tax has in exercise of his powers under sub-section (1) of Section 59 decided the representation of M/s Unique Engineers and held that the goods sold by the firm is a kind of building material and is not classified in Schedule I, II, III and IV. It would thus fall in the resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India, in as much as it is only that applicant, who makes representation is provided hearing under sub-section (2) of Section 59. The order is also to be communicated only to such person and the assessing authority concerned. Any other person on whom the order becomes binding in view of the offending amendment does not have right to be heard or to be sent a copy of the order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion provisionally that 'Super Plasticizer' does not fall in any of the entries in the schedules and would thus fall in the residuary clause. As an interim measure, we stay the operation of the impugned amendment carried out in sub-section (5) of Section 59 of U.P. Value Added Tax (Amendment) Act, 2009 (11 of 2009), with further directions that the order passed under Section 59 (1) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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