TMI Blog2013 (10) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Writ Tax No.-1312 of 2008 - - - Dated:- 8-8-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Rahul Agrawal,Bharat Ji Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in the judgment dated 31st March, 2009 reported on 2009 NTN (39) 245 allowed the writ petitions and while quashing the Circular Letter dated 4.6.2007 set aside the orders passed by the Assessing Authority demanding the State Development Tax. Paragraphs 14 and 35 of the judgment are quoted as below:- "34. In view of the above, it is not necessary to deal various other arguments and the judgment cited by the learned Standing Counsel because they are wholly irrelevant and it is also not necessary to deal with the other arguments of the learned counsel for the petitioners. In view of the foregoing discussion, we are of the considered opinion that State Development Tax is not payable by the petitioners in addition to the composi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderstanding the meaning of 'change in rate of tax' employed under the proviso to Section 7-D of the Act, the dictionary meaning of 'change' and the 'rate' is required to be set out. The ordinary meaning of change is to become different, to transform or convert and rate is the standard or measure. On a combined reading of both the meanings, the change in the rate of tax would mean any such change in the already existing standard or measure of computing the tax payable but not the introduction of a yet another kind of tax for levy and collection of the tax from the dealers. State Development Tax as introduced by the State Government under Section 3-H of the Act provides for imposition of one percent of State Development Tax separately on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the same before the appropriate forum. 25. With these observations and directions, these appeals are disposed of. Parties to bear their respective costs." Shri Bharat Ji Agrawal submits that since the Supreme Court has found that circular instructions issued by the Commissioner dated 4.6.2007 cannot be sustained and has confirmed the judgment and order passed by the High Court, this Court should give similar relief to the petitioner. Shri C.B. Tripathi on the other hand submits that the Supreme Court has after holding that the State Legislature amended the provisions of Act No.9 of 2005 to introduce levy and collection of the State Development Tax. Section 3H of the amending Act is a separate charging Section. He submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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