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TMI Blog1958 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... his petition under Article 226 of the Constitution. The petitioner is a dealer in foodgrains, a commodity sales of which are liable to sales tax under section 3 of the U.P. Sales Tax Act. By a notification issued on the 30th September, 1956, under section 4 of the U.P. Sales Tax Act, as amended from time to time, the State Government directed that the provisions of section 3 of the said Act shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down in the notification. There was a further condition that each such dealer has to observe conditions laid in the rules framed under the U.P. Sales Tax Act. This was, therefore, a case where sales of foodgrains by particular dealers were exempted and there was no exemption of sale of foodgrains in general. Such an order could be passed by the State Government in the exercise of powers under cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the Government laid down the scale of fees does not appear to be in any way against the object indicated by section 4(b) of the U.P. Sales Tax Act. It is also to be noticed that the only effect of the notification is that each dealer has the option of either obtaining an exemption certificate after paying the amount due from him in accordance with the notification or of not taking the advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribe fees under section 4(b) of the U.P. Sales Tax Act and, as long as the terms of the notification fall within the four corners of the provisions of law, the notification cannot be declared void. It is only optional for the petitioner either to take advantage of this notification or ignore it and be governed by the general provisions of the law. There is no force in this petition. It is rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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