9911796707
TMI Blog2021 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... s similar to controversy involved in Writ Petition No.7950 (MB) of 2018; U.P. Distillers' Association through its Secretary General Vs. Union of India and others, in which an interim order dated 20.03.2018 is operating. The said writ petition is still pending as such, the petitioner may be given the parity of the said order. Learned counsel for the petitioner further submits that considering the aforesaid fact several writ petitions have been filed in this court and interim orders have been passed, (reference be made to Writ Petition No.13997 (MB) of 2020; M/s Balrampur Chini Mills Ltd. through D.G.M. (Legal) Vs. State of U.P. and others). It is also submitted that the petitioner is ready to comply with the directions as contained in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unjust and accordingly allowed the Writ Petition to that extent. The operative portion of the said judgment is as follows as contained in the paragraphs 19 and 20 of the petition:- "19. In the result, the writ petition succeeds and is partly allowed. The 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the distillers would be prejudiced and depending upon the outcome, the tax revenue could be realized. Some of the orders passed by the different Division Bench have been placed before us, in which the direction was that during 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. thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate accounts, the demand by the respondents of GST, as also Administrative Charges, would again amount to double taxation, although as of date the demand of Trade Tax has already been quashed by this Court 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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