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2014 (4) TMI 915 - ALLAHABAD HIGH COURTLiability of entry tax to the manufacturer of sugar or the taxing department and for releasing the same – in view of the policy and notification issued in exercise of powers u/s 4 (B) of the U.P. Tax on Entry of Goods Act, 2000 exempting form entry tax on non-levy sugar manufactured in a new unit – effect of exemption being taken away - Held that:- The State has not been able to indicate any supervening public interest, which required the scheme to be withdrawn and that the petitioners are entitled to the limited protection of the exemptions at this stage, which they were enjoying on the date when the policy is said to have been revoked i.e.4th June, 2007 – Directed that no coercive steps shall be taken against the petitioners for realization of the administrative charges, entry tax, VAT and purchase tax, till the date of listing - writ petition dismissed – Decided in favour of assessee.
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