9911796707
TMI Blog2018 (5) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Tax on purchase of molasses was arbitrary illegal and unjust and accordingly allowed the Writ Petition to that extent. The petitioners have prayed for stay on the demand of Administrative Charges, as they are ready and willing to pay the GST at the rate of 28% (14% Central GST and 14% UPGST). However, they agree to maintain separate accounts and even the State would make an endeavour to keep a separate account for sale/purchase/supply of molasses. - stay granted. The matter requires consideration. - Misc. Bench No. - 7950 of 2018 - - - Dated:- 20-3-2018 - Mr. Vikram Nath, And Mr. Abdul Moin, JJ. For The Petitioner : Nikhil Agrawal, Vaibhav Pandey For The Respondent : C.S.C., A.S.G. ORDER Heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opposite parties on the basis of the Notification dated 7.9.1981 issued under the provisions of the U.P. Sales Tax Act, 1948 now U.P. Trade Tax Act read with Section 21 of the U.P. General Clauses Act, 1904 shall not realise any trade tax from the petitioner on the purchase of molasses. 20. The opposite parties shall refund the amount of trade tax which was realised by them through the Sugar Mills subsequent to 10.03.2003. The petitioners shall submit the details of the tax which the opposite parties have realised from them subsequent to 10.03.2003 within one month from today and the opposite parties shall refund the amount of trade tax to the petitioners within two months thereafter. The matter was carried to the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng pendency of these Special Appeals before the Hon. Supreme Court, the State was restrained from realizing tax on molasses, but would keep an account of molasses' purchased/sold during the pendency of the Appeal so that in any case the Appeal fails by the judgment of the Hon. Supreme Court, the petitioner shall be held liable to pay tax in accordance with law. These orders have been referable to Writ Petition No. 3089 (M/B) of 2014 [M/S Lords Distillery Ltd.Through its Manager Vishal Tyagi Vs. State of U.P. through Principal Secretary, Institutional Finance/Tax and Registration] and Writ Petition No. 6925 (M/B) of 2013 [A.K. Agro Industries, Through Its Prop. Sri Kalindi Tewari Vs. State Of U.P. Thr. Prin. Secy. Institutional Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/S SAF Yeast Company Private Ltd. (Supra). The petitioners have prayed for stay on the demand of Administrative Charges, as they are ready and willing to pay the GST at the rate of 28% (14% Central GST and 14% UPGST). However, they agree to maintain separate accounts and even the State would make an endeavour to keep a separate account for sale/purchase/supply of molasses. The matter requires consideration. All the respondents pray for and are granted a month's time to file counter affidavit. The petitioner will have two weeks thereafter to file rejoinder affidavit. Since vires of the State enactment is under challenge, notice may be issued to the learned Advocate General. In view of the above, as an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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