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2010 (4) TMI 1025 - HC - VAT and Sales TaxEntry No. 6 of the Notification No. 1626, dated May 21, 1994 challenged Held that:- Entry 6(b) of Notification No. 1626, dated May 21, 1994 referred hereinabove is declared violative of articles 301 to 304 in so far it imposes higher rate of tax on the iron and steel than the iron and steel manufactured out of raw material purchased, on which tax has been paid within the State of U. P., it is declared that iron and steel imported by the petitioner from outside the State of U. P. and sold inside the State of U. P. cannot be taxed at the rate higher than the rate prescribed in clause (a) of entry 6 of the above notification. The assessment order for the assessment year 1998-99 is liable to be set aside to this extent. So far as the claim of refund of the excess amount deposited is concerned, the assessing authority may examine the claim of the refund in accordance to the provisions of sections 29 and 29A of the Act. In the result, the writ petition is allowed as stated above.
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