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2007 (7) TMI 575 - ALLAHABAD HIGH COURTCircular dated 31.08.1998 issued by the Commissioner, Trade Tax, U.P., Lucknow challenged - Held that:- The impugned Circular dated 31.08.1998 issued by the Commissioner, Trade Tax U.P., Lucknow is in clear disregard to the law declared by Hon'ble the Supreme Court in the case of Telangana Steel Industries v. State of Andhra Pradesh (1994 (3) TMI 108 - SUPREME COURT OF INDIA). The impugned Circular is also against the provisions of Section 14(iv)(xv) of the Central Sales Tax Act and is legally not sustainable. In the result, the writ petition succeeds and is hereby allowed. A writ in the nature of certiorari is issued quashing the impugned Circular dated 31.08.1998 issued by the Commissioner, Trade Tax, U.P. Lucknow, a copy of which is contained in Annexure-3 to the writ petition.
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