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2014 (9) TMI 901 - HC - VAT and Sales TaxPenalty under Section 15A (1) (o) of U.P. Trade Tax Act, 1948 - Proceedings were taken under Section 28A read with section 13A of the U.P. Trade Tax Act, 1948 - Held that:- Product in question is subjected to duty under the Additional Duties of Excise Act as contended by the learned counsel for the revisionist. Unlike the provisions of the Andhra Pradesh Act, there is no provision which exempts the product of the revisionist on the basis of that it is subjected to tax under the Additional Duties of Excise Act. We were also shown the Additional Duties of Excise (Goods of Special Importance) Act, 1957. We do not find therein anything which would in any way foreclose the State to impose sales tax/VAT on those commodities which are subjected to duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. As far as the State of Uttarakhand is concerned, in the predecessor State, i.e. the State of U.P., law relating to sales tax is contained in the U.P. Trade Tax Act. As far as the impact of the levy under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 on the levy under the U.P. Trade Tax Act is concerned, as we have already noted, there is no obstruction which is brought to our notice in the State levying tax on a commodity which has already been visited with levy under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Therefore, even if the product is covered under sub-heading 2404.49 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, it will not in any way deprive the State of power to levy tax under the U.P. Trade Tax Act as applicable to the State of Uttarakhand. - no merit in the revision - Decided against assessee.
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