Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 55 - HC - VAT and Sales TaxAdministrative charges on occupier of a sugar factory - rate not exceeding five rupees per quintal on the molasses sold or supplied by him being enhanced to Rs.11/- per quintal - Petitioner's alleges that the State Government is already charging taxes from the petitioner under the U.P. Sheera Niyantran Adhiniyam, 1964, which is the special enactment for molasses only as such, under the U.P. Trade Tax Act or VAT Act, no tax should be realised as, it amounts to double tax under two different enactments - Held that:- As decided in M/s. SAF Yeast Company Private Limited. Vs. State of U.P. and another [2008 (10) TMI 583 - ALLAHABAD HIGH COURT] it cannot be said that the State was unaware that molasses is not taxable under the U.P. Trade Tax Act. The action of the opposite parties in collecting and realising the trade tax from the petitioner on the purchase of molasses from various Sugar Mills in the State of U.P. subsequent to the dismissal of Special Leave Petition in State of U.P. and others v. D.S.M. Group of Industries & another [2003 (3) TMI 665 - SUPREME COURT] is arbitrary, illegal and unjust. Thus the petitioner is entitled for the refund. As during the pendency of the special appeal before Hon'ble Supreme Court[2010 (3) TMI 933 - SUPREME COURT] the decision of the Division Bench of this Court, has not been stayed by the Hon'ble Supreme Court except providing by interim measure that there will be stay on refund and in case the assessee succeeds in the appeal, it would be entitled to interest which would be imposed on the State at the final hearing of the matter. 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.
|