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2013 (4) TMI 323 - HC - VAT and Sales TaxDouble taxation under the U.P. Sheera Niyantran Adhiniyam, 1964 & under the U.P. Trade Tax Act or VAT Act - Refund - Held that:- we dispose of the instant writ petition finally in terms of the Division Bench judgment of this Court in the case of 2008 NTN (Vol. 38) 296: M/s. SAF Yeast Company Private Limited. Vs. State of U.P. and another, read with interim order passed by the Hon'ble Supreme Court dated 8.3.2010 (supra). The benefit of the present order shall be subject to final outcome of pending appeal in the Hon'ble Supreme Court. During the pendency of the special appeal before Hon'ble Supreme Court, we provide that the respondents shall not realise tax on molasses but shall keep an account of molasses purchased/sold during the pendency of appeal so that in any case, the appeal fails by the judgment of Hon'ble Supreme Court - The petitioner shall be held liable to pay tax in accordance with law.
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