TMI Blog2017 (3) TMI 1650X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxing authority concerned and the petitioner has statuary remedy including hierarchy of appeal etc., and, therefore, those aspects need not be examined in this writ petition - petition dismissed. - MISC. BENCH No. - 6564 of 2017, MISC. BENCH No. - 6589 of 2017, MISC. BENCH No. - 6606 of 2017 - - - Dated:- 28-3-2017 - Sudhir Agarwal and Ravindra Nath Mishra-II, JJ. Vijai Bahadur Srivastava and Kunal Srivastava for the petitioners The C. S. C. for the respondent JUDGMENT In all these writ petitions, notices dated 22.03.2017 issued by Joint Commissioner (Corporate Cell-Oil Sector), Commercial Tax, Headquarter, Lucknow under Section 29(7) of U.P. Value Added Tax Act, 2008 (hereinafter referred to as Act, 2008 ) are under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Cooperative Societies Act. 6. Laboratories attached to Schools, colleges and research institutions. 7. Charitable institutions registered under the Societies Act. 4. Petitioner submitted reply. It relied on the Government of India's decision that supply of L.P.G. to the above categories would be treated as domestic. 5. Additional Commissioner, thereafter, passed order on 18.03.2017 granting approval and pursuant thereto impugned notice under Section 29(7) of Act, 2008 has been issued. 6. So far as Government of India's decision to treat supply of L.P.G. to aforesaid categories as domestic is concerned, the same will not bind Tax authorities and no statutory provision has been shown whereunder such decision of Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 29(7) of Act, 2008 after making enquiry, as is evident from notice dated 22.03.2007 which reads as under: On enquiry, it was found that this sale included the sale to following institution which was taxable as unclassified tax. 11. Assessing Authority has not relied on any Circular and in any case the validity of Circular is not under challenge before this Court. Therefore, it would not be proper for this Court to make any comment thereon, and, therefore, we do not find that aforesaid judgments can bestow any assistance to petitioner. 12. So far as question, whether there is any escape of assessment of tax or that supply in question was for domestic purpose or not, has to be examined by Taxing authority concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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