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2013 (10) TMI 864 - ALLAHABAD HIGH COURTDemand - State Development Tax - Held that:- The questions in this writ petition have been adjudicated by this Court and the Supreme Court in the judgments cited in M/S Systematic Conscom Limited Versus State of U. P. and others [2009 (3) TMI 872 - ALLAHABAD HIGH COURT]. As the circular instructions issued by the Commissioner, Trade Tax, U.P. dated 4.6.2007 has already been quashed, no further orders are required to be made in this regard. So far as imposition of State Development Tax, in the orders dated 31.3.2008 passed by respondent no.3 for the assessment years 2005-06 and 2006-07 in respect of the petitioner is concerned, the same is set aside with the similar liberty to the assessing authorities as given in paragraph 24 of the judgment of the Supreme Court whether to demand the State Development Tax from those dealers who had opted for the composition charges under the composition scheme by way of issuing appropriate demand notices in accordance with law. If and when such demand notices are issued by the assessing authority/ authorities, the assessee including the petitioner will be at liberty to question the same before the appropriate forum - Decided in favour of assessee.
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