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2009 (10) TMI 844 - HC - VAT and Sales TaxNotification dated March 4, 2008 issued by the State Government - whether unconstitutional and ultra vires to the U.P. Value Added Tax Act, 2008 ? Held that:- In view of sub-sections (2), (4), (5) and (14) of section 34, the notification in question is a valid piece of subordinate legislation. It does not transgress the limit of section 34(1) of the Act and safeguard has been provided by enacting subsections (2), (4), (5) and (14) of section 34. The assessing authority concerned shall when approached by the contractor issue necessary direction to the contractee with regard to his claim that he is either not liable to pay tax on such sale or is liable to pay tax on amount lesser than the amount of deduction. In the present case, the assessing authority when approached, dismissed the application of the petitioner on the erroneous assumption that no such notification has been issued under section 34 of the Act. Evidently, the assessing officer, was not justified in rejecting the application on the ground as has been set down in the order. The impugned order dated February 12, 2009 thus, cannot be allowed to stand. The assessing authority is required to reconsider the application of the petitioner afresh in the light of the observations made above in accordance with law. In the result, the writ petition is allowed to the extent stated above but no order as to costs.
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